SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported...

Social Welfare Surcharge follows aggregate customs duty payable, making it inapplicable where MEIS or SEIS exemptions reduce duty to nil.

Transaction value follows the renegotiated price actually paid by an unrelated subsequent importer after the original consignee defaults.

Related-party customs valuation requires deductive redetermination where undisclosed funding discounts undermine the declared transaction value.

Moratorium asset restoration permits consequential directions to replenish the insolvency estate despite no finding of fraudulent trading.

Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory ...

Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.

Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.

Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.

Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.

Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.

Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.

Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.

Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.

Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination acros...

Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.

PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.

Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...

Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.

Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.