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September 28, 2026   Case Laws Income Tax
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owned land.
September 28, 2026   Case Laws Income Tax
Reopening beyond the statutory time limit fails when recorded reasons lack tangible material and disclosures were complete.
September 28, 2026   Case Laws Income Tax
Rectification jurisdiction bars evidence reappraisal where alleged on-money additions were previously decided after considering relevant material.
September 28, 2026   Case Laws Income Tax
Cash-payment disallowance requires proof of daily payments to one person; additional evidence prompted fresh adjudication.
September 28, 2026   Case Laws Income Tax
Rectification of apparent mistakes excludes merits review but permits correction of an omitted TDS-credit claim after verification.
September 28, 2026   Case Laws Customs
Duty-free input clarification invalidates seizure and show-cause action over captive capital-goods manufacture within an Export Oriented Unit.
September 28, 2026   Case Laws Customs
Tariff rate quota benefits support customs-duty refunds for qualifying crude soybean oil imports after improper refusal.
September 28, 2026   Case Laws Customs
SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.
September 28, 2026   Case Laws Customs
Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
September 28, 2026   Case Laws Customs
Interest on delayed customs-duty refunds accrues three months after the refund application, notwithstanding intervening appellate litigation.
September 28, 2026   Case Laws Customs
Capital-goods status for thermic fluids determines customs-duty exemption when fluids directly support polyester manufacturing operations.
September 28, 2026   Case Laws Companies Law
First-motion amalgamation scrutiny limits premature review, restoring a listed-company scheme for shareholder and creditor meetings.
September 28, 2026   Case Laws IBC
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclusive evidence.
September 28, 2026   Case Laws IBC
Employees' ESI contributions as trust funds remain outside liquidation estates and cannot be distributed as ordinary creditor dues.
September 28, 2026   Case Laws IBC
Liquidator Recovery of Estate Property Prevails Over Rent-Control Procedures When Occupants Claim Unregistered Long-Term Leases
September 28, 2026   Case Laws FEMA
Mandatory FEMA adjudication procedure protects against invalid orders; unconsidered ECB/FCCB eligibility circulars require fresh determination.
September 28, 2026   Case Laws Money Laundering
ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.
September 28, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA may reach pre-offence Indian property where proceeds remain abroad, subject to exceptional-possession limits.
September 28, 2026   Case Laws VAT / Sales Tax
Common-parlance classification places chewing gum under residuary goods rather than sweets, with consequential interest and penalty implications.
September 26, 2026   Case Laws Income Tax
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additions.

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Home › Highlights › Customs › 2022 › December, 2022 › This
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Customs

Seeking conversion of shipping bills - The appellant has...

Appellant's Shipping Bills Conversion Allowed After DGFT Delays; Export Obligations Met, Awaited EODC Issuance and Bank Certificates.

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Customs December 26, 2022 Case Laws AT
Seeking conversion of shipping bills - The appellant has established its bona fides; but for the inaction by the DGFT, perhaps there would not have been any delay in seeking conversion/ amendment under Section 149 ibid. Vide letter dated 21.01.2016 itself the appellant did communicate to the DGFT for issuance of EODC by contending that it had fulfilled the export obligation, in response to which the said authority had replied on 25.01.2016 asking for bank realization certificates and, if at all there were any deficiencies, nothing prevented the said authority from communicating the same to the appellant-exporter. - Conversion allowed - AT
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