Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.

Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.

Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...

Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.

Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.

Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...

Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.

Body corporate falls within "person" under Rule 26, and penalty stands where goods were liable to confiscation.

Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.

Prosecution sanction authority under the Code on Social Security assigned to central labour officers for covered establishments.

Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...

Customs circular validity extended to keep specified maritime relief measures in force amid Strait of Hormuz disruptions.

Mandatory hazardous cargo declaration in Bills of Entry to trigger system flagging and faster customs clearance.

RBI eases outward remittance tie-ups while imposing strict transparency, KYC, data privacy and fund-safeguarding duties on AD banks.

Capacity-based excise evasion allegations justified denial of bail where seized materials and statements showed prima facie concealment.

Speaking order requirement invalidated GST registration cancellation passed without reasons or proper application of mind.

Natural justice in limitation scrutiny requires an appellate authority to hear the appellant before dismissing a statutory appeal as time-barred.

Refund withholding fails where no interim restraint exists in the statutory appeal, requiring release of the deposited amount.

Composite GST assessment orders covering multiple tax periods cannot stand; separate proceedings are required for each assessment year.

Composite show-cause notice for multiple tax periods held impermissible; notice and adjudication set aside, with fresh proceedings allowed separately.