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    August 22, 2026   Case Laws Customs
    Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
    August 22, 2026   Case Laws Customs
    Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements l...
    August 22, 2026   Case Laws Customs
    Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
    August 22, 2026   Case Laws Customs
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    August 22, 2026   Case Laws Customs
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    August 21, 2026   Case Laws Customs
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    August 21, 2026   Case Laws GST
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    August 21, 2026   Case Laws GST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case Laws GST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case Laws GST
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    August 21, 2026   Case Laws GST
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    August 21, 2026   Case Laws GST
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    August 21, 2026   Case Laws GST
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    August 21, 2026   Case Laws GST
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    August 21, 2026   Case Laws GST
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August 22, 2026   Case Laws Customs
Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
August 22, 2026   Case Laws Customs
Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements lack corroboration.
August 22, 2026   Case Laws Customs
Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
August 22, 2026   Case Laws Customs
Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
August 22, 2026   Case Laws Customs
Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
August 22, 2026   Case Laws Customs
Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
August 22, 2026   Case Laws IBC
Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
August 22, 2026   Case Laws IBC
Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain actionable.
August 22, 2026   Case Laws Money Laundering
Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
August 21, 2026   Case Laws Customs
Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
August 21, 2026   Case Laws GST
Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
August 21, 2026   Case Laws GST
Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
August 21, 2026   Case Laws GST
Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
August 21, 2026   Case Laws GST
Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
August 21, 2026   Case Laws GST
Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
August 21, 2026   Case Laws GST
Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
August 21, 2026   Case Laws GST
Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
August 21, 2026   Case Laws GST
Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
August 21, 2026   Case Laws GST
Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
August 21, 2026   Case Laws GST
Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.

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Central Excise

Assessable value of the sleepers - inclusion of inspection...

Railway Sleeper Tax Value Excludes RITES Inspection Charges Paid by Railways, Not Includible for Tax Calculation.

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Central Excise July 29, 2016 Case Laws AT
Assessable value of the sleepers - inclusion of inspection charges collected from the Railways and paid to RITES - the inspection charges paid to Rites on behalf of the Railways are not includible in the assessable value. - AT
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Acts Income Tax
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