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    Anti-dumping duty on untreated fumed silica imports from China PR remains effective until February 2027, subject to earlier change.
    Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.
    Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.
    Customs Area declaration permits the Container Freight Station to handle imported container cargo and export cargo under prescribed procedures.
    Post-award interim protection remains available to unsuccessful arbitral parties, subject to a higher threshold for exceptional relief.
    Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
    GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
    Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
    Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed co...
    Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
    Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
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    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
    Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
    Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
    Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
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      Termination of petitioner as a Depository Participant of...

      Termination of Depository Participant Stayed Over Compliance Document Dispute with CDSL Pending Further Review.

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      SEBIJanuary 25, 2024Case LawsHC
      Termination of petitioner as a Depository Participant of CDSL[Central Depository Services] - Requirement of meeting the net worth and minimum turnover - Thus prima facie we find much substance in the contentions as urged on behalf of the petitioners that petitioners being put to a notice by the CDSL for compliance to be submitted in terms of what was recorded in the letter dated 24 February, 2023 as noted by us hereinabove, which the petitioners complied by submitting a “Net Worth Certificate” on 20 April, 2023. Such a certificate was not rejected by CDSL even on the ground that it is not based on audited accounts. On behalf of the petitioners, it is stated that in fact it was issued only after an audit. - Order of termination remain stayed - HC

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      ActsIncome Tax