Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.

Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...

Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.

Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.

Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...

Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.

EPCG export obligation default sustains duty and interest, while flood-damaged capital goods avoid confiscation and penalties.

Customs Broker KYC and authorisation duties do not require physical importer verification or direct receipt of authorisation letters.

Earnest money forfeiture in e-auctions requires examination of contractual loss and applicable forfeiture terms before refund rejection.

Information held by public authorities limits RTI access; regulatory powers do not require collection from private bodies.

Information utility default records supported insolvency admission despite objections to photocopied loan documents and an undisputed default date.

Statutory appellate remedy for disciplinary committee orders generally requires parties to pursue appellate review before seeking writ relief.

Intermediary service classification fails where branch and head office are one legal person and functions are performed independently.

Personal insolvency moratorium does not halt directors' cheque-dishonour trials where liability arises vicariously from the company's debt.

Inherent quashing powers cannot replace trial where cheque dishonour defences require evidence and statutory debt presumptions remain contested.

Clear float glass imports become restricted, while qualifying higher-value imports and specified export-linked users remain exempt.

Mutual fund registration applications move to consolidated Form A while retaining staged sponsor and AMC compliance requirements.

Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.

Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.

Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.