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    July 23, 2026   Case LawsIncome Tax
    Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
    July 23, 2026   Case LawsIncome Tax
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    July 23, 2026   Case LawsCustoms
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    July 23, 2026   Case LawsMoney Laundering
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    July 23, 2026   Case LawsMoney Laundering
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    July 23, 2026   Case LawsMoney Laundering
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    July 23, 2026   Case LawsCentral Excise
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    July 23, 2026   Case LawsCentral Excise
    Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
    July 23, 2026   Case LawsVAT / Sales Tax
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    July 22, 2026   NotificationsCustoms
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    July 22, 2026   CircularsSEBI
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    July 22, 2026   CircularsSEBI
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    July 22, 2026   Case LawsGST
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    July 22, 2026   Case LawsCompanies Law
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    July 22, 2026   Case LawsGST
    Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
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    July 23, 2026   Case Laws Income Tax
    Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
    July 23, 2026   Case Laws Income Tax
    Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
    July 23, 2026   Case Laws Customs
    Customs exemption for EOU manufacturing inputs survives excess waste when authorised clearance occurs on payment of applicable duty.
    July 23, 2026   Case Laws Customs
    Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.
    July 23, 2026   Case Laws Customs
    Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.
    July 23, 2026   Case Laws Customs
    Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.
    July 23, 2026   Case Laws Customs
    Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.
    July 23, 2026   Case Laws FEMA
    Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.
    July 23, 2026   Case Laws Money Laundering
    Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.
    July 23, 2026   Case Laws Money Laundering
    Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
    July 23, 2026   Case Laws Money Laundering
    Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
    July 23, 2026   Case Laws Central Excise
    Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee's determination.
    July 23, 2026   Case Laws Central Excise
    Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
    July 23, 2026   Case Laws VAT / Sales Tax
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    July 22, 2026   Notifications Customs
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    July 22, 2026   Circulars SEBI
    Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributors' eligibility temporarily.
    July 22, 2026   Circulars SEBI
    ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.
    July 22, 2026   Case Laws GST
    Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.
    July 22, 2026   Case Laws Companies Law
    Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.
    July 22, 2026   Case Laws GST
    Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.

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      Home› Highlights › Central Excise › 2015 › December, 2015 › This
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      Central Excise

      Once the bona fide of the appellants are not being doubted for...

      Court Upholds Penalty and Extended Period Without Questioning Appellants' Bona Fide Intentions.

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      Central ExciseDecember 25, 2015Case LawsAT
      Once the bona fide of the appellants are not being doubted for the purpose of imposition of penalty, the same cannot be doubted for the purpose of invocation of longer period. - AT
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      ActsIncome Tax
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