Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...

Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.

Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.

Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.

Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot...

Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...

Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.

Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties ...

Vegetable extract classification covers botanical extracts with inert carriers where drying and bulk pharmaceutical supply do not create a medicament.

Insolvency jurisdiction supports directions requiring suspended management to help identify and recover a corporate debtor's leased assets.

Committee of Creditors' commercial wisdom governs Interim Resolution Professional replacement unless exceptional circumstances justify tribunal interv...

Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...

Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.

Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.

Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.

Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and contr...

Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obliga...

Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.

Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.

GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.