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    March 20, 2026   Case Laws Customs
    Customs Broker Liability: penalty requires specific proof of the broker's facilitation of export overvaluation, or it must be set aside.
    March 20, 2026   Case Laws Customs
    Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
    March 20, 2026   Case Laws Customs
    Specific tariff classification: APIs and bulk drugs are treated as drugs and attract IGST under the specific entry.
    March 20, 2026   Case Laws Companies Law
    Disclosure of reasons for executive investigations is required; absence of disclosed material led to quashing of the investigation notice.
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    Misuse of preferential issue proceeds cannot be cured by shareholder ratification and attracts PFUTP liability and penalties.
    March 20, 2026   Case Laws IBC
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    Exclusion of employee funds: insolvency and liquidation costs exhausted assets so provident fund recovery failed and dissolution affirmed.
    March 20, 2026   Case Laws IBC
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    March 20, 2026   Case Laws Money Laundering
    Continuing Offence of Money Laundering: continued possession or use of property purchased from tainted funds sustains attachment.
    March 20, 2026   Case Laws Money Laundering
    Proceeds of Crime: lack of credible source evidence upheld provisional attachment; valuation treated as fair market value at acquisition.
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    Proceeds of crime: equivalent value attachment permitted where funds were siphoned off; provisional attachment under PMLA upheld.
    March 20, 2026   Case Laws Money Laundering
    Predicate offence for money laundering justified continuation of proceedings and upheld seizure due to admissions and ledger evidence.
    March 20, 2026   Case Laws Money Laundering
    Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
    March 20, 2026   Case Laws Indian Laws
    Rebuttable presumption under Section 139: admissions can displace it and prosecution fails where firm not impleaded.
    March 20, 2026   Case Laws Indian Laws
    Direct Drawer Liability: personal criminal responsibility for a dishonoured cheque persists despite non impleading the firm.
    March 19, 2026   Notifications DGFT
    Import Policy amendment deletes Policy Condition No.2(iii) in Chapter 95 of ITC (HS), effective immediately under trade law.
    March 19, 2026   Circulars Customs
    Return of export cargo procedures under Section 143AA allow BTT and transhipment after customs verification and cancellation actions.
    March 19, 2026   Circulars Customs
    LUT/Bond cancellation under DEEC: selected exporters must submit prescribed documents to enable BG/LUT release following verification.
    March 19, 2026   Circulars Customs
    Re-import IGST recall permitted without prior commissioner approval, allowing Assistant/Deputy Commissioner reassessment to expedite clearance.
    March 19, 2026   Circulars Customs
    Cancellation of LUT Bond/BG requires original EPCG documents and proof of export obligation to secure bond release.
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March 20, 2026   Case Laws Customs
Customs Broker Liability: penalty requires specific proof of the broker's facilitation of export overvaluation, or it must be set aside.
March 20, 2026   Case Laws Customs
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and reports.
March 20, 2026   Case Laws Customs
Specific tariff classification: APIs and bulk drugs are treated as drugs and attract IGST under the specific entry.
March 20, 2026   Case Laws Companies Law
Disclosure of reasons for executive investigations is required; absence of disclosed material led to quashing of the investigation notice.
March 20, 2026   Case Laws SEBI
Misuse of preferential issue proceeds cannot be cured by shareholder ratification and attracts PFUTP liability and penalties.
March 20, 2026   Case Laws IBC
Misuse of Insolvency Moratorium: writ relief allowed to prevent frustration of SARFAESI sale and permit auction completion.
March 20, 2026   Case Laws IBC
Exclusion of employee funds: insolvency and liquidation costs exhausted assets so provident fund recovery failed and dissolution affirmed.
March 20, 2026   Case Laws IBC
Unregistered agreements for sale do not transfer title and time-barred specific performance claims cannot exclude assets from the bankruptcy estate.
March 20, 2026   Case Laws Money Laundering
Continuing Offence of Money Laundering: continued possession or use of property purchased from tainted funds sustains attachment.
March 20, 2026   Case Laws Money Laundering
Proceeds of Crime: lack of credible source evidence upheld provisional attachment; valuation treated as fair market value at acquisition.
March 20, 2026   Case Laws Money Laundering
Proceeds of crime: equivalent value attachment permitted where funds were siphoned off; provisional attachment under PMLA upheld.
March 20, 2026   Case Laws Money Laundering
Predicate offence for money laundering justified continuation of proceedings and upheld seizure due to admissions and ledger evidence.
March 20, 2026   Case Laws Money Laundering
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaking.
March 20, 2026   Case Laws Indian Laws
Rebuttable presumption under Section 139: admissions can displace it and prosecution fails where firm not impleaded.
March 20, 2026   Case Laws Indian Laws
Direct Drawer Liability: personal criminal responsibility for a dishonoured cheque persists despite non impleading the firm.
March 19, 2026   Notifications DGFT
Import Policy amendment deletes Policy Condition No.2(iii) in Chapter 95 of ITC (HS), effective immediately under trade law.
March 19, 2026   Circulars Customs
Return of export cargo procedures under Section 143AA allow BTT and transhipment after customs verification and cancellation actions.
March 19, 2026   Circulars Customs
LUT/Bond cancellation under DEEC: selected exporters must submit prescribed documents to enable BG/LUT release following verification.
March 19, 2026   Circulars Customs
Re-import IGST recall permitted without prior commissioner approval, allowing Assistant/Deputy Commissioner reassessment to expedite clearance.
March 19, 2026   Circulars Customs
Cancellation of LUT Bond/BG requires original EPCG documents and proof of export obligation to secure bond release.

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Central Excise

Valuation - inclusion of Trade Margin in the assessable value -...

Court Rules Trade Margins Excluded from Assessable Value in Excise Duty for Natural Gas/CNG Supplies.

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Central Excise April 18, 2019 Case Laws AT
Valuation - inclusion of Trade Margin in the assessable value - Appellant has entered into agreement with the OMCs for supply on Natural gas/ CNG on principal to principal basis - the demand of duty on ‘Trade Margin’ is not sustainable
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Acts Income Tax
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