Clandestine removal demands fail without corroboration; inadmissible electronic records and non-compliant statements cannot sustain duty or penalties.

Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with key rates retained and silver specified

Provisional assessment for anti-dumping imports of solar panel aluminium frames pending new shipper review

RTI officer designation revised for customs administration, with updated CPIO allocations and unchanged appellate authorities.

Solar inverter classification under GST: parts of solar power systems qualify for concessional tax, with intended use accepted.

Tariff classification of polypropylene leno bags turns on textile character, and plastic sacks classification was upheld.

Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.

Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.

Statutory appeal and audit-based proceedings bar writ relief absent proven denial of hearing or lack of jurisdiction.

Efficacious statutory appeal under GST bars writ review; petitioner may still file appeal within the court-granted time.

Natural justice in GST adjudication requires consideration of reply and personal hearing before adverse orders are passed.

Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could procee...

Reasoned appellate orders are mandatory; remand is proper where the first appeal lacks independent adjudication.

Transfer pricing comparables must match both functional similarity and scale of operations; turnover mismatch can exclude a company.

Legal representative notice valid, but reassessment failed for lack of competent approval under extended limitation rules

Rectification jurisdiction is limited to obvious record errors; debatable issues and merit re-litigation cannot be reopened.

Third-party search material requires section 153C, and reassessment fails where the officer relies on borrowed satisfaction.

Commercial exploitation of property supports business income treatment, and unsupported estimated expense disallowance cannot stand.

Captive power valuation under section 80-IA and fixed-asset expense allocation upheld; Revenue's appeals were dismissed.

Double disallowance and broken period interest relief, with treaty-rate dividend claim remanded for missing foundational facts.