Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.

Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.

Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.

India-UK CETA tariff concessions introduce preferential customs treatment, origin verification, and quota-based rates for specified United Kingdom imp...

Forced-labour import enquiries now permit evidence gathering and recommendations to prohibit affected goods from entering India.

Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.

GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.

Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.

Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.

Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.

Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.

Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.

Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.

Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.

Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...

Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.

Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...

Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.

Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.

Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percent...