Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.

Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.

Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings

Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.

Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.

Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.

Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.

FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea

PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.

Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes

Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging

Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.

Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.

Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.

Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.

Municipal debt securities framework widened with ESG, pooled financing, electronic advertising and enhanced disclosure requirements.

Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery

BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.

BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...

Custodian fee structure shifts from annual to monthly payment, with revised billing and transition rules