Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.
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