Customs exemption for EOU manufacturing inputs survives excess waste when authorised clearance occurs on payment of applicable duty.

Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.

Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.

Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.

Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.

Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.

Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.

Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.

Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.

Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee...

Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.

Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.

Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.

Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...

ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.

Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.

Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.

Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.

Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.

Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.