Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.

Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements l...

Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.

Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.

Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.

Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.

Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.

Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...

Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.

Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.

Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.

Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.

Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.

Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.

Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.

Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.

Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.

Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.

Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.

Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.