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    August 27, 2026   Case Laws Customs
    Corroboration of accomplice statements is essential before personal penalties for alleged gold-smuggling abetment can be sustained.
    August 27, 2026   Case Laws Customs
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    Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.
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August 27, 2026   Case Laws Customs
Corroboration of accomplice statements is essential before personal penalties for alleged gold-smuggling abetment can be sustained.
August 27, 2026   Case Laws Customs
Residuary customs penalty cannot apply to voluntarily disclosed invoice omissions where specific penal provisions govern the conduct.
August 27, 2026   Case Laws Customs
Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.
August 27, 2026   Case Laws Customs
SEZ-to-DTA duty timing prevents differential-duty bank guarantees before authorised operations and permits release on a value-based bond.
August 27, 2026   Case Laws Customs
Retracted customs statements require cross-examination before supporting gold confiscation or penalties under the statutory evidentiary framework.
August 27, 2026   Case Laws Companies Law
Authorization to institute disgorgement proceedings need not delegate statutory power where SFIO only implements the Government's decision.
August 27, 2026   Case Laws Companies Law
Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.
August 27, 2026   Case Laws IBC
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitiated.
August 27, 2026   Case Laws IBC
Corporate insolvency safeguards resolution-plan approval where no material prejudice, statutory breach, or irregularity is proved.
August 27, 2026   Case Laws IBC
Mortgage priority in liquidation preserves earlier pari-passu charges and places unexercised subordinate security within the liquidation estate.
August 27, 2026   Case Laws Money Laundering
Prolonged pre-trial custody can override PMLA bail restrictions when delayed trials unjustifiably compromise constitutional personal liberty.
August 27, 2026   Case Laws Service Tax
Redemption fine under the Sabka Vishwas Scheme must be excluded when recalculating legally recoverable settlement dues.
August 27, 2026   Case Laws Service Tax
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax limitation.
August 27, 2026   Case Laws Indian Laws
Signed cheque presumptions support recovery when the drawer provides no cogent evidence of loss or non-liability.
August 27, 2026   Case Laws Income Tax
Change of opinion bars reassessment after scrutiny, while deemed notices must comply with surviving limitation periods.
August 26, 2026   Case Laws GST
GST demand limitation bars late notices unless extended recovery is supported by foundational fraud or suppression facts.
August 26, 2026   Case Laws GST
Fair hearing in budgetary support claims requires an opportunity to explain input tax credit declaration discrepancies before determination.
August 26, 2026   Case Laws GST
Bail in fraudulent input tax credit allegations granted where investigation was nearly complete and further custody unnecessary.
August 26, 2026   Case Laws GST
Input tax credit time limits: Section 16(5) preserves entitlement where the relevant return was filed before the cut-off.
August 26, 2026   Case Laws Income Tax
GST refund mismatch evidence remanded for fresh review, while reconciled trade payables defeat unexplained cash credit addition.

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Customs

Classification of the technical documents which were imported by...

Technical Documents for Spin Drawing Machine Reclassified from Chapter 84 to Chapter 49.

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Customs April 10, 2017 Case Laws AT
Classification of the technical documents which were imported by the appellants for the use in setting up spin drawing winding machine - classifying the technical documents under chapter 84 is unsustainable - The technical documents are correctly classifiable under chapter 49 - AT
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Acts Income Tax
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