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    August 18, 2026   Case Laws Income Tax
    Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.
    August 18, 2026   Case Laws Customs
    Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.
    August 18, 2026   Case Laws Customs
    Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.
    August 18, 2026   Case Laws Customs
    Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
    August 18, 2026   Case Laws Customs
    Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
    August 18, 2026   Case Laws Customs
    Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
    August 18, 2026   Case Laws Customs
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
    August 18, 2026   Case Laws Customs
    Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
    August 18, 2026   Case Laws Customs
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case Laws Customs
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    August 18, 2026   Case Laws Customs
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
    August 18, 2026   Case Laws SEBI
    Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
    August 18, 2026   Case Laws Money Laundering
    Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
    August 17, 2026   Circulars Customs
    SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
    August 17, 2026   Circulars SEBI
    Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
    August 17, 2026   Circulars SEBI
    Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
    August 17, 2026   Case Laws GST
    Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
    August 17, 2026   Case Laws GST
    Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
    August 17, 2026   Case Laws GST
    GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
    August 17, 2026   Case Laws GST
    Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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August 18, 2026   Case Laws Income Tax
Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.
August 18, 2026   Case Laws Customs
Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.
August 18, 2026   Case Laws Customs
Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.
August 18, 2026   Case Laws Customs
Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
August 18, 2026   Case Laws Customs
Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
August 18, 2026   Case Laws Customs
Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
August 18, 2026   Case Laws Customs
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained unrefuted.
August 18, 2026   Case Laws Customs
Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
August 18, 2026   Case Laws Customs
Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
August 18, 2026   Case Laws Customs
Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
August 18, 2026   Case Laws Customs
Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
August 18, 2026   Case Laws SEBI
Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
August 18, 2026   Case Laws Money Laundering
Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
August 17, 2026   Circulars Customs
SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
August 17, 2026   Circulars SEBI
Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
August 17, 2026   Circulars SEBI
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised compliance-officer requirements.
August 17, 2026   Case Laws GST
Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
August 17, 2026   Case Laws GST
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fide disputes.
August 17, 2026   Case Laws GST
GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
August 17, 2026   Case Laws GST
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through writ proceedings.

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Customs

Fraudulent availment of benefit of Duty Drawback - diversion of...

Revenue's Fraud Allegations on Duty Drawback Benefits Lack Evidence; Goods Exported Directly from India to Russia.

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Customs May 29, 2023 Case Laws AT
Fraudulent availment of benefit of Duty Drawback - diversion of goods (exported) to third country or not - Revenue have not brought on record any evidence of diversion of goods to any third country - Admittedly, the goods have been exported by air from India to Russia and thus, chances to diversion to third country is highly impossible, without the goods first reaching Russia. - AT
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Acts Income Tax
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