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    May 28, 2026   Case Laws Customs
    Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
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    May 28, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
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    Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
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May 28, 2026   Case Laws Customs
Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
May 28, 2026   Case Laws IBC
Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
May 28, 2026   Case Laws IBC
CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
May 28, 2026   Case Laws IBC
Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
May 28, 2026   Case Laws FEMA
FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
May 28, 2026   Case Laws Money Laundering
Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
May 28, 2026   Case Laws Money Laundering
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could be attached.
May 28, 2026   Case Laws Money Laundering
Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
May 28, 2026   Case Laws Money Laundering
Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
May 28, 2026   Case Laws Service Tax
Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
May 28, 2026   Case Laws Service Tax
Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
May 28, 2026   Case Laws Service Tax
Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
May 28, 2026   Case Laws Service Tax
Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
May 28, 2026   Case Laws Indian Laws
Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
May 28, 2026   Case Laws Indian Laws
Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
May 27, 2026   Notifications IBC
Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
May 27, 2026   Circulars Customs
GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.
May 27, 2026   Circulars Customs
Auto-trans-shipment for SEZ-bound cargo enabled in ICES, replacing manual approval with system-generated transshipment documents.
May 27, 2026   Circulars Customs
SEZ and warehouse movement procedures updated for automated filing, ledger debit, bond handling, and out-of-charge processing.
May 27, 2026   Circulars Customs
Non-food grade Bill of Entry declarations clarified for Single Window filing and RMS handling of refund-linked revisions.

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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.

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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
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Acts Income Tax
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