Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...

Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.

Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.

Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.

Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.

EPS-ECU parts classified as steering system components where no independent electrical function exists.

Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.

Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied

Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...

Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.

Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.

Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.

Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.

Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.

Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.

Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.

SEZ refund limitation cannot override the SEZ exemption scheme; time-bar rejection of service tax refund was set aside.

Principal-to-principal cargo space trading is not taxable service; markup alone cannot create service tax liability.

VCES finality and non-commercial construction classification defeat most service tax demands, while only admitted manpower supply tax survives

Pan-India SCMTR rollout extends transitional relief and bars penal action for filing difficulties until 31 August 2026.