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    July 1, 2026   Case LawsCustoms
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
    July 1, 2026   Case LawsCustoms
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case LawsCustoms
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case LawsCustoms
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
    July 1, 2026   Case LawsCustoms
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case LawsCustoms
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case LawsCompanies Law
    Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
    July 1, 2026   Case LawsIBC
    Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
    July 1, 2026   Case LawsIBC
    Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
    July 1, 2026   Case LawsMoney Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
    July 1, 2026   Case LawsService Tax
    Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.
    July 1, 2026   Case LawsService Tax
    Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
    June 30, 2026   NotificationsGST
    GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.
    June 30, 2026   NotificationsDGFT
    RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
    June 30, 2026   Case LawsGST
    GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
    June 30, 2026   Case LawsGST
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    June 30, 2026   Case LawsGST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
    June 30, 2026   Case LawsGST
    GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
    June 30, 2026   Case LawsGST
    Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
    June 30, 2026   Case LawsGST
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
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    July 1, 2026   Case Laws Customs
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
    July 1, 2026   Case Laws Customs
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case Laws Customs
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case Laws Customs
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalties.
    July 1, 2026   Case Laws Customs
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case Laws Customs
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case Laws Companies Law
    Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
    July 1, 2026   Case Laws IBC
    Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
    July 1, 2026   Case Laws IBC
    Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
    July 1, 2026   Case Laws Money Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
    July 1, 2026   Case Laws Service Tax
    Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.
    July 1, 2026   Case Laws Service Tax
    Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
    June 30, 2026   Notifications GST
    GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.
    June 30, 2026   Notifications DGFT
    RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
    June 30, 2026   Case Laws GST
    GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
    June 30, 2026   Case Laws GST
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    June 30, 2026   Case Laws GST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
    June 30, 2026   Case Laws GST
    GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
    June 30, 2026   Case Laws GST
    Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
    June 30, 2026   Case Laws GST
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.

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      Home› Highlights › Customs › 2023 › December, 2023 › This
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      Customs

      Compounding of offences u/s 137(3) of Customs Act - Rate for...

      Customs Act Limits: Authorities Cannot Exceed 5% Cap on Compounding Offense Rates u/s 137(3.

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      CustomsDecember 2, 2023Case LawsHC
      Compounding of offences u/s 137(3) of Customs Act - Rate for fixing the compounding - Once when there is an upper cap limit of 5%, there was no power conferred with the authorities concerned with which the said amount could have been raised. - HC
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