Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.

Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.

Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.

Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.

Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.

Limitation for customs appeals permits exclusion of time before a wrong forum and validates timely electronic filing.

Transaction value of imported brass scrap cannot be rejected on visual inspection without contemporaneous identical-import evidence.

Fraudulent duty-free diversion defeats advance-licence exemption, enables extended recovery, and supports penalties for firms and active partners.

Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...

Insider trading presumption applies when persons possessing UPSI trade, with disgorgement available for losses averted through the contravention.

Limitation for EPC operational debt runs from each payment default, preventing insolvency proceedings on time-barred claims.

Pro rata resolution-plan distribution by admitted claims prevails over individual security interests for dissenting secured financial creditors.

Prima facie FEMA contravention can support equivalent-value property seizure despite overseas accounts and an income-tax settlement.

Money-laundering proceedings can survive compromise quashing, while PMLA bail fails where twin conditions and flight-risk concerns remain unmet.

Property of equivalent value remains vulnerable to freezing when direct proceeds of crime are unavailable and sources remain unexplained.

Goods Transport Agency classification accepts bills as consignment notes, while unverified Form 26AS demands and extended limitation fail.

Copyright exclusion from intellectual property right service prevents pre-2008 taxation of software licence royalties and defeats extended limitation.

Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...

Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...

CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...