Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.

Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied

Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.

Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.

EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.

Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.

Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion

PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.

Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.

Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...

Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands

Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.

Exemption for soya flour denied as it fell outside cereal and pulse flour categories

Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax

Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability

Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment

Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.

CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge

Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims

Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.