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    August 6, 2026   Case Laws Benami Property
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August 6, 2026   Case Laws Benami Property
Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
August 6, 2026   Case Laws Customs
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.
August 6, 2026   Case Laws Customs
SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported ship-breaking material.
August 6, 2026   Case Laws Customs
Social Welfare Surcharge follows aggregate customs duty payable, making it inapplicable where MEIS or SEIS exemptions reduce duty to nil.
August 6, 2026   Case Laws Customs
Transaction value follows the renegotiated price actually paid by an unrelated subsequent importer after the original consignee defaults.
August 6, 2026   Case Laws Customs
Related-party customs valuation requires deductive redetermination where undisclosed funding discounts undermine the declared transaction value.
August 6, 2026   Case Laws IBC
Moratorium asset restoration permits consequential directions to replenish the insolvency estate despite no finding of fraudulent trading.
August 6, 2026   Case Laws Money Laundering
Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory mechanism.
August 6, 2026   Case Laws Service Tax
Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
August 6, 2026   Case Laws Central Excise
Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
August 6, 2026   Case Laws Central Excise
Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.
August 6, 2026   Case Laws Indian Laws
Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.
August 6, 2026   Case Laws Indian Laws
Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
August 5, 2026   Notifications Central Excise
Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
August 5, 2026   Notifications Central Excise
Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
August 5, 2026   Notifications Central Excise
Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.
August 5, 2026   Circulars GST
Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination across CGST Zones.
August 5, 2026   Circulars Customs
Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.
August 5, 2026   Circulars SEBI
PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.
August 5, 2026   Circulars Customs
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxation available.

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Service Tax

Prima facie, the amount collected towards transportation of...

Transport Fees for Export Cargo Not Classified Under BSS for Container Freight Station Operations.

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Service Tax November 26, 2015 Case Laws AT
Prima facie, the amount collected towards transportation of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import and export cargo- AT
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Acts Income Tax
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