Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    October 3, 2026   Case Laws Customs
    Sentencing for customs misdeclaration of red sander exports follows the lower penalty where Section 123 coverage remains unproved.
    October 3, 2026   Case Laws Customs
    Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.
    October 3, 2026   Case Laws Customs
    Prospective customs notification amendments cannot block provisional release of specialised second-hand equipment shipped under earlier Bills of Ladin...
    October 3, 2026   Case Laws Customs
    Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
    October 3, 2026   Case Laws Customs
    Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
    October 3, 2026   Case Laws Customs
    Specific tariff classification for LCD panels overrides vehicle-parts treatment, eliminating differential duty, interest, and penalties.
    October 3, 2026   Case Laws Customs
    Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
    October 3, 2026   Case Laws Companies Law
    Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
    October 3, 2026   Case Laws IBC
    Fraudulent CIRP initiation permits recall, but a mature collective process may continue after stakeholder assessment.
    October 3, 2026   Case Laws IBC
    Mandatory liquidation after CIRP expiry applies despite failed CoC liquidation vote, later expressions of interest, or MSME eligibility claims.
    October 3, 2026   Case Laws Money Laundering
    Further investigation under anti-money-laundering law may continue before charges are framed without prior Criminal Court permission.
    October 3, 2026   Case Laws Money Laundering
    Appellate scrutiny of PMLA bail orders distinguishes invalid grant from cancellation based on subsequent conduct.
    October 3, 2026   Case Laws Money Laundering
    PMLA attachment of mortgaged property turns on the secured creditor's due diligence and links to alleged crime.
    October 3, 2026   Case Laws Service Tax
    Government grants-in-aid lacking service quid pro quo fall outside service tax; recorded reverse-charge liabilities are time-barred.
    October 3, 2026   Case Laws Central Excise
    Electronic evidence certification determines whether alleged clandestine removal data can support excise duty quantification and related penalties.
    October 3, 2026   Case Laws Central Excise
    Third-Party Electronic Records Require Proven Authenticity and Independent Corroboration Before Supporting Clandestine Clearance Demands
    October 3, 2026   Case Laws Central Excise
    Tariff classification distinguishes batter-coated namkeen from oil-fried salted peanuts, while allowing ISD credit and removing interpretational penal...
    October 3, 2026   Case Laws Indian Laws
    Deemed service of a correctly addressed cheque dishonour demand notice satisfies the statutory requirement despite receipt by a family member.
    October 3, 2026   Case Laws Indian Laws
    Juridical seat versus arbitral venue determines supervisory court jurisdiction, while timely award challenges remain within the prescribed limitation ...
    October 3, 2026   Case Laws Indian Laws
    Judicial review of disciplinary complaint closures remains limited to legality, leaving plausible disciplinary findings undisturbed.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
October 3, 2026   Case Laws Customs
Sentencing for customs misdeclaration of red sander exports follows the lower penalty where Section 123 coverage remains unproved.
October 3, 2026   Case Laws Customs
Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.
October 3, 2026   Case Laws Customs
Prospective customs notification amendments cannot block provisional release of specialised second-hand equipment shipped under earlier Bills of Lading.
October 3, 2026   Case Laws Customs
Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
October 3, 2026   Case Laws Customs
Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
October 3, 2026   Case Laws Customs
Specific tariff classification for LCD panels overrides vehicle-parts treatment, eliminating differential duty, interest, and penalties.
October 3, 2026   Case Laws Customs
Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
October 3, 2026   Case Laws Companies Law
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require proof.
October 3, 2026   Case Laws IBC
Fraudulent CIRP initiation permits recall, but a mature collective process may continue after stakeholder assessment.
October 3, 2026   Case Laws IBC
Mandatory liquidation after CIRP expiry applies despite failed CoC liquidation vote, later expressions of interest, or MSME eligibility claims.
October 3, 2026   Case Laws Money Laundering
Further investigation under anti-money-laundering law may continue before charges are framed without prior Criminal Court permission.
October 3, 2026   Case Laws Money Laundering
Appellate scrutiny of PMLA bail orders distinguishes invalid grant from cancellation based on subsequent conduct.
October 3, 2026   Case Laws Money Laundering
PMLA attachment of mortgaged property turns on the secured creditor's due diligence and links to alleged crime.
October 3, 2026   Case Laws Service Tax
Government grants-in-aid lacking service quid pro quo fall outside service tax; recorded reverse-charge liabilities are time-barred.
October 3, 2026   Case Laws Central Excise
Electronic evidence certification determines whether alleged clandestine removal data can support excise duty quantification and related penalties.
October 3, 2026   Case Laws Central Excise
Third-Party Electronic Records Require Proven Authenticity and Independent Corroboration Before Supporting Clandestine Clearance Demands
October 3, 2026   Case Laws Central Excise
Tariff classification distinguishes batter-coated namkeen from oil-fried salted peanuts, while allowing ISD credit and removing interpretational penalties.
October 3, 2026   Case Laws Indian Laws
Deemed service of a correctly addressed cheque dishonour demand notice satisfies the statutory requirement despite receipt by a family member.
October 3, 2026   Case Laws Indian Laws
Juridical seat versus arbitral venue determines supervisory court jurisdiction, while timely award challenges remain within the prescribed limitation period.
October 3, 2026   Case Laws Indian Laws
Judicial review of disciplinary complaint closures remains limited to legality, leaving plausible disciplinary findings undisturbed.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Central Excise › 2015 › November, 2015 › This
Back

All Highlights

Central Excise

Duty demand - Shortage of goods - Clandestine removal of goods -...

Court Upholds Duty Demand for Goods Shortage and Clandestine Removal; Parallel Invoices Confirmed by Revenue Authorities.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Central Excise November 7, 2015 Case Laws AT
Duty demand - Shortage of goods - Clandestine removal of goods - there was an established case of issuance of parallel invoices by appellant with same numbers. - Burden of proof was discharged by Revenue - AT
View Source View

Topics

Acts Income Tax
Next ➔