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    October 1, 2026   Notifications Income Tax
    Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certificates throughout its effective tax years.
    October 1, 2026   Notifications Income Tax
    Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax-recognised contributions.
    October 1, 2026   Circulars SEBI
    Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor g...
    October 1, 2026   Circulars Customs
    Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguar...
    October 1, 2026   Case Laws GST
    Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
    October 1, 2026   Case Laws GST
    GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
    October 1, 2026   Case Laws GST
    Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
    October 1, 2026   Case Laws GST
    Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
    October 1, 2026   Case Laws GST
    Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
    October 1, 2026   Case Laws GST
    E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
    October 1, 2026   Case Laws Customs
    Tariff classification of oversized kitchen exhaust hoods places integral-fan units in the residual entry rather than fans.
    October 1, 2026   Case Laws Customs
    Defence end-use customs exemption covers missile-warning components, but each import requires prescribed certification and customs verification.
    October 1, 2026   Case Laws GST
    Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
    October 1, 2026   Case Laws GST
    GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
    October 1, 2026   Case Laws GST
    Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
    October 1, 2026   Case Laws GST
    Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.
    October 1, 2026   Case Laws GST
    Electronic Cash Ledger balances do not discharge GST liabilities until debit, sustaining delayed-payment interest and recovery.
    October 1, 2026   Case Laws GST
    Doctrine of merger preserves writ review after time-barred GST registration appeal and enables conditional registration restoration.
    October 1, 2026   Case Laws GST
    Input tax credit requires supplier tax payment; insolvency proceedings do not remove the recipient's statutory condition.
    October 1, 2026   Case Laws GST
    Retrospective input tax credit relief protects timely GSTR-3B claims from limitation-based denial and consequential liabilities.
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October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certificates throughout its effective tax years.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax-recognised contributions.
October 1, 2026   Circulars SEBI
Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor grievance controls.
October 1, 2026   Circulars Customs
Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguards.
October 1, 2026   Case Laws GST
Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
October 1, 2026   Case Laws GST
GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
October 1, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
October 1, 2026   Case Laws GST
Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
October 1, 2026   Case Laws GST
Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
October 1, 2026   Case Laws GST
E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
October 1, 2026   Case Laws Customs
Tariff classification of oversized kitchen exhaust hoods places integral-fan units in the residual entry rather than fans.
October 1, 2026   Case Laws Customs
Defence end-use customs exemption covers missile-warning components, but each import requires prescribed certification and customs verification.
October 1, 2026   Case Laws GST
Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
October 1, 2026   Case Laws GST
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlapping inquiries.
October 1, 2026   Case Laws GST
Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
October 1, 2026   Case Laws GST
Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.
October 1, 2026   Case Laws GST
Electronic Cash Ledger balances do not discharge GST liabilities until debit, sustaining delayed-payment interest and recovery.
October 1, 2026   Case Laws GST
Doctrine of merger preserves writ review after time-barred GST registration appeal and enables conditional registration restoration.
October 1, 2026   Case Laws GST
Input tax credit requires supplier tax payment; insolvency proceedings do not remove the recipient's statutory condition.
October 1, 2026   Case Laws GST
Retrospective input tax credit relief protects timely GSTR-3B claims from limitation-based denial and consequential liabilities.

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Home › Highlights › Customs › 2024 › February, 2024 › This
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Seeking refund the pre-deposit along with applicable interest -...

Petitioner Wins Refund with Interest After Unlawful Seizure of Foreign Goods Contravening EXIM Policy.

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Customs February 24, 2024 Case Laws HC
Seeking refund the pre-deposit along with applicable interest - recovery of cash and seizure of goods of foreign origin - contravention of EXIM Policy - The High court concludes that the petitioner is entitled to interest on the entire amount deposited, including the redemption fine and penalty, as the revenue authority retained the amount without any legal right.
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