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    August 20, 2026   Case LawsCustoms
    Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
    August 20, 2026   Case LawsCustoms
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    August 19, 2026   NotificationsDGFT
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    August 19, 2026   CircularsSEBI
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    August 19, 2026   Case LawsGST
    Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.
    August 19, 2026   Case LawsGST
    Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.
    August 19, 2026   Case LawsGST
    Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
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    August 20, 2026   Case Laws Customs
    Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
    August 20, 2026   Case Laws Customs
    Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory action.
    August 20, 2026   Case Laws Customs
    Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
    August 20, 2026   Case Laws Customs
    Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
    August 20, 2026   Case Laws Customs
    Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for confiscation.
    August 20, 2026   Case Laws Customs
    Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.
    August 20, 2026   Case Laws Customs
    EPCG export obligation default sustains duty and interest, while flood-damaged capital goods avoid confiscation and penalties.
    August 20, 2026   Case Laws Customs
    Customs Broker KYC and authorisation duties do not require physical importer verification or direct receipt of authorisation letters.
    August 20, 2026   Case Laws Companies Law
    Earnest money forfeiture in e-auctions requires examination of contractual loss and applicable forfeiture terms before refund rejection.
    August 20, 2026   Case Laws SEBI
    Information held by public authorities limits RTI access; regulatory powers do not require collection from private bodies.
    August 20, 2026   Case Laws IBC
    Information utility default records supported insolvency admission despite objections to photocopied loan documents and an undisputed default date.
    August 20, 2026   Case Laws IBC
    Statutory appellate remedy for disciplinary committee orders generally requires parties to pursue appellate review before seeking writ relief.
    August 20, 2026   Case Laws Service Tax
    Intermediary service classification fails where branch and head office are one legal person and functions are performed independently.
    August 20, 2026   Case Laws Indian Laws
    Personal insolvency moratorium does not halt directors' cheque-dishonour trials where liability arises vicariously from the company's debt.
    August 20, 2026   Case Laws Indian Laws
    Inherent quashing powers cannot replace trial where cheque dishonour defences require evidence and statutory debt presumptions remain contested.
    August 19, 2026   Notifications DGFT
    Clear float glass imports become restricted, while qualifying higher-value imports and specified export-linked users remain exempt.
    August 19, 2026   Circulars SEBI
    Mutual fund registration applications move to consolidated Form A while retaining staged sponsor and AMC compliance requirements.
    August 19, 2026   Case Laws GST
    Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.
    August 19, 2026   Case Laws GST
    Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.
    August 19, 2026   Case Laws GST
    Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.

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      Home› Highlights › Customs › 2015 › September, 2015 › This
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      Customs

      Classification of goods as "auto analysers" or "photometers" – A...

      Legal Debate Over Classification of Imported Goods: Are BTS 310 and BTS 320 Auto Analysers or Photometers?

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      CustomsSeptember 5, 2015Case LawsSC
      Classification of goods as "auto analysers" or "photometers" – Admitted fact that models BTS 310 and BTS 320 were imported with inbuilt software that contained programmes for analysis and interpretation – From this it does not follow that what has been imported is only photometer - SC
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