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    August 3, 2026   Circulars Customs
    Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.
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August 3, 2026   Circulars Customs
Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.
August 3, 2026   Circulars Customs
Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.
August 3, 2026   Circulars Customs
Customs Area declaration permits the Container Freight Station to handle imported container cargo and export cargo under prescribed procedures.
August 3, 2026   Case Laws Indian Laws
Post-award interim protection remains available to unsuccessful arbitral parties, subject to a higher threshold for exceptional relief.
August 3, 2026   Case Laws GST
Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
August 3, 2026   Case Laws GST
GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
August 3, 2026   Case Laws GST
Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
August 3, 2026   Case Laws GST
Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed constitutional challenges.
August 3, 2026   Case Laws Income Tax
Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
August 3, 2026   Case Laws Income Tax
Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
August 3, 2026   Case Laws Income Tax
Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
August 3, 2026   Case Laws Income Tax
Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
August 3, 2026   Case Laws Income Tax
Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
August 3, 2026   Case Laws Income Tax
Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
August 3, 2026   Case Laws Customs
Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent adjudication.
August 3, 2026   Case Laws Customs
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling withheld drawback release.
August 3, 2026   Case Laws Customs
Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
August 3, 2026   Case Laws Customs
Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
August 3, 2026   Case Laws Customs
Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
August 3, 2026   Case Laws Customs
Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.

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Customs

Availment of fraudulent duty drawback claim - Fabrication and...

Fraudulent Duty Drawback Claims Case Exposes Revenue's Delay in Handwriting Verification Despite Clear Forgery Evidence.

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Customs November 13, 2015 Case Laws AT
Availment of fraudulent duty drawback claim - Fabrication and forging of documents - IThe case is full of flaws. It is not explained why for many years Revenue did not get the handwriting of the accused verified by the handwriting expert. This is especially so when Shri GS Kohli admittedly forged the signatures of all other agencies such as banks, steamer agents, RBI, DGFT etc - AT
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Acts Income Tax
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