Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.

Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.

Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...

Principal function and essential character tests place Espressif board and module under wireless communication classification.

Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module

Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.

Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.

Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.

PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.

Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.

Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.

GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.

RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.

GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice

Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given

Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.

GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay

Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.

GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.

Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.