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October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
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PMLA attachment preservation allows housing redevelopment while replacement flat and all related accruals remain subject to attachment.
October 19, 2026   Case Laws Money Laundering
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.
October 19, 2026   Case Laws Service Tax
Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
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Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
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Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
October 18, 2026   Notifications Customs
Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
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Continuing debt securities listing requires newly listed issuers to list all later non-convertible debt securities on stock exchanges.
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October 18, 2026   Notifications SEBI
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution and preserve fund property.
October 18, 2026   Circulars SEBI
Closing auction reforms set cash-market price discovery rules and shift expiring derivatives settlement to continuous-trading VWAP calculations.
October 18, 2026   Circulars Customs
Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
October 18, 2026   Circulars Customs
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakeholders.

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Home › Highlights › Central Excise › 2022 › April, 2022 › This
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Central Excise

Clandestine Removal - Ingots - the charges levelled against the...

Charges for Undocumented Manufacture and Duty Evasion Dismissed Due to Lack of Evidence and Unsupported Claims.

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Central Excise April 11, 2022 Case Laws AT
Clandestine Removal - Ingots - the charges levelled against the appellants for clandestine manufacture and removal of final products, without payment of duty are not substantiated with cogent and reliable evidence. It is found that a case of this magnitude needs to be corroborated by establishing other facts such as purchase of raw material, deployment of labour, additional consumption of electricity, manufacture of final products, removal and transportation of the same to customers premises and payments received for the same - in the instant case, no other criteria has been investigated and established. The whole case is sought to be made by surmises and conjectures. - AT
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Acts Income Tax
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