Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.

Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.

Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.

Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.

Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.

Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.

Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...

Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.

Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.

Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.

Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.

Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.

Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...

Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...

Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.

Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective applic...

Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.

Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.

Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.

Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.