Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    September 2, 2026   Case Laws Income Tax
    Welfare-fund ceilings, absent exempt income, and customer-bill recoveries determine deductibility of employment-related business expenditure.
    September 2, 2026   Case Laws Customs
    FSSAI food-conformity clearance limits customs reclassification and supports release without bank guarantee, pending fresh certification before sale.
    September 2, 2026   Case Laws Customs
    Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
    September 2, 2026   Case Laws Customs
    Interest on refunded investigation deposits runs from voluntary payment until refund, despite prompt refund-claim sanction.
    September 2, 2026   Case Laws Customs
    AIFTA origin verification failures prevent preferential tariff denial and extended limitation for alleged certificate fraud.
    September 2, 2026   Case Laws Companies Law
    Limitation for official liquidator claims extends through excluded winding-up time, preserving claims filed within the aggregate statutory period.
    September 2, 2026   Case Laws SEBI
    Competing open-offer timelines require announcement within fifteen working days; offer letters cannot reset the statutory clock.
    September 2, 2026   Case Laws IBC
    IBC moratorium does not shield directors or authorised signatories from cheque-dishonour prosecution for pre-moratorium acts.
    September 2, 2026   Case Laws IBC
    Resolution-plan finality extinguishes unsubmitted statutory dues and prevents recovery of pre-approval electricity-duty and mining demands.
    September 2, 2026   Case Laws Money Laundering
    Substitution of attached property by fixed deposit remains discretionary, while statutory PMLA appeals ordinarily preclude writ intervention.
    September 2, 2026   Case Laws Money Laundering
    Attachment of proceeds of crime can reach equivalent-value property, pre-offence assets, and property held by persons outside the predicate offence.
    September 2, 2026   Case Laws Money Laundering
    Provisional attachment of officials' properties sustained where evidence linked them to diverted proceeds of unlawful investment schemes.
    September 2, 2026   Case Laws Service Tax
    Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
    September 2, 2026   Case Laws Central Excise
    Excise assessment at removal protects PDS kerosene from duty claims on post-clearance pipeline interface formation.
    September 2, 2026   Case Laws Indian Laws
    Unauthorised occupation status cannot arise solely from unresolved lease transfer and prior dues after a secured creditor auction.
    September 1, 2026   Circulars DGFT
    Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
    September 1, 2026   Case Laws GST
    Statutory GST appellate limitation cannot ordinarily be bypassed through writ jurisdiction after it has expired following unexplained delay.
    September 1, 2026   Case Laws GST
    Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.
    September 1, 2026   Case Laws GST
    Arrest safeguards under the CGST Act support regular bail where recorded reasons and statutory thresholds are absent.
    September 1, 2026   Case Laws GST
    Rule 86A credit restrictions require recorded written reasons; non-compliant ledger blocking may trigger compensation liability.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
September 2, 2026   Case Laws Income Tax
Welfare-fund ceilings, absent exempt income, and customer-bill recoveries determine deductibility of employment-related business expenditure.
September 2, 2026   Case Laws Customs
FSSAI food-conformity clearance limits customs reclassification and supports release without bank guarantee, pending fresh certification before sale.
September 2, 2026   Case Laws Customs
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication.
September 2, 2026   Case Laws Customs
Interest on refunded investigation deposits runs from voluntary payment until refund, despite prompt refund-claim sanction.
September 2, 2026   Case Laws Customs
AIFTA origin verification failures prevent preferential tariff denial and extended limitation for alleged certificate fraud.
September 2, 2026   Case Laws Companies Law
Limitation for official liquidator claims extends through excluded winding-up time, preserving claims filed within the aggregate statutory period.
September 2, 2026   Case Laws SEBI
Competing open-offer timelines require announcement within fifteen working days; offer letters cannot reset the statutory clock.
September 2, 2026   Case Laws IBC
IBC moratorium does not shield directors or authorised signatories from cheque-dishonour prosecution for pre-moratorium acts.
September 2, 2026   Case Laws IBC
Resolution-plan finality extinguishes unsubmitted statutory dues and prevents recovery of pre-approval electricity-duty and mining demands.
September 2, 2026   Case Laws Money Laundering
Substitution of attached property by fixed deposit remains discretionary, while statutory PMLA appeals ordinarily preclude writ intervention.
September 2, 2026   Case Laws Money Laundering
Attachment of proceeds of crime can reach equivalent-value property, pre-offence assets, and property held by persons outside the predicate offence.
September 2, 2026   Case Laws Money Laundering
Provisional attachment of officials' properties sustained where evidence linked them to diverted proceeds of unlawful investment schemes.
September 2, 2026   Case Laws Service Tax
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on remand.
September 2, 2026   Case Laws Central Excise
Excise assessment at removal protects PDS kerosene from duty claims on post-clearance pipeline interface formation.
September 2, 2026   Case Laws Indian Laws
Unauthorised occupation status cannot arise solely from unresolved lease transfer and prior dues after a secured creditor auction.
September 1, 2026   Circulars DGFT
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applications.
September 1, 2026   Case Laws GST
Statutory GST appellate limitation cannot ordinarily be bypassed through writ jurisdiction after it has expired following unexplained delay.
September 1, 2026   Case Laws GST
Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.
September 1, 2026   Case Laws GST
Arrest safeguards under the CGST Act support regular bail where recorded reasons and statutory thresholds are absent.
September 1, 2026   Case Laws GST
Rule 86A credit restrictions require recorded written reasons; non-compliant ledger blocking may trigger compensation liability.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2020 › January, 2020 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Smuggling - contraband item - foreign marked gold biscuits - In...

Gold Smuggling Case: Insufficient Evidence Leads to Acquittal u/s 135 of Customs Act.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs January 17, 2020 Case Laws HC
Smuggling - contraband item - foreign marked gold biscuits - In the absence of proper identification of samples, co-relation with the Mint report and lack of any expert opinion about the strips or corners found in possession of accused and recovered from him, the seized gold cannot be held to be gold imported illegally and respondent cannot be convicted of the charges u/s 135 of the Customs Act.
View Source View

Topics

Acts Income Tax
Next ➔