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    October 5, 2026   Case Laws Income Tax
    Faceless Penalty Scheme jurisdiction shifts to the Penalty Unit once operational, invalidating Assessment Unit cash-contribution penalties.
    October 5, 2026   Case Laws Income Tax
    Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
    October 5, 2026   Case Laws Customs
    Re-import exemption protects Indian-registered personal vehicles despite absent export clearance and permits manual Bill of Entry filing.
    October 5, 2026   Case Laws Customs
    Reverse burden for notified gold shifts to Revenue after lawful procurement records defeat the smuggling-based confiscation allegation.
    October 5, 2026   Case Laws Customs
    Transaction value rejection requires proof beyond NIDB data, while admitted quantity misdeclaration attracts customs duty and penalty.
    October 5, 2026   Case Laws Customs
    Tariff classification of DHA algae oil follows Chapter 15 where it remains an edible mixed fatty-acid oil.
    October 5, 2026   Case Laws Customs
    Optical transceiver classification distinguishes network interface components from complete Optical Transport Network products, preserving customs exe...
    October 5, 2026   Case Laws Companies Law
    Whole-name comparison governs company-name rectification where an omitted letter leaves a name too similar to a registered trade mark.
    October 5, 2026   Case Laws Money Laundering
    Equivalent-value attachment under the PMLA may extend to property despite unproven lawful sources and pre-crime acquisition.
    October 5, 2026   Case Laws Indian Laws
    Cheque validity after bank merger: merger does not invalidate the account, so dishonour proceedings continue despite account-closure claims.
    October 5, 2026   Case Laws Money Laundering
    PMLA attachments cannot rely on later FIRs absent from original proceedings, requiring fresh action after investigation.
    October 3, 2026   Case Laws GST
    GST refund withholding under Section 54(11) remains available during anti-evasion proceedings without a separate judicial stay.
    October 3, 2026   Case Laws GST
    Resolution-plan extinguishment bars unfiled GST dues and permits writ review despite a statutory appellate remedy.
    October 3, 2026   Case Laws GST
    Section 74 fraud allegations must be particularised; an ITC mismatch alone cannot sustain a notice for wrongful credit.
    October 3, 2026   Case Laws GST
    Bail in CGST prosecution: completed investigation and documentary evidence supported release subject to safeguards against trial interference.
    October 3, 2026   Case Laws GST
    Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.
    October 3, 2026   Case Laws GST
    Ex parte GST assessment permits fresh adjudication subject to reply and disputed-tax pre-deposit despite expired appellate limitation.
    October 3, 2026   Case Laws GST
    Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.
    October 3, 2026   Case Laws GST
    Input tax credit on unpaid consideration attracts interest despite later financial credit-note settlement and retained credit entitlement.
    October 3, 2026   Case Laws GST
    Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
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October 5, 2026   Case Laws Income Tax
Faceless Penalty Scheme jurisdiction shifts to the Penalty Unit once operational, invalidating Assessment Unit cash-contribution penalties.
October 5, 2026   Case Laws Income Tax
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot apply.
October 5, 2026   Case Laws Customs
Re-import exemption protects Indian-registered personal vehicles despite absent export clearance and permits manual Bill of Entry filing.
October 5, 2026   Case Laws Customs
Reverse burden for notified gold shifts to Revenue after lawful procurement records defeat the smuggling-based confiscation allegation.
October 5, 2026   Case Laws Customs
Transaction value rejection requires proof beyond NIDB data, while admitted quantity misdeclaration attracts customs duty and penalty.
October 5, 2026   Case Laws Customs
Tariff classification of DHA algae oil follows Chapter 15 where it remains an edible mixed fatty-acid oil.
October 5, 2026   Case Laws Customs
Optical transceiver classification distinguishes network interface components from complete Optical Transport Network products, preserving customs exemption eligibility.
October 5, 2026   Case Laws Companies Law
Whole-name comparison governs company-name rectification where an omitted letter leaves a name too similar to a registered trade mark.
October 5, 2026   Case Laws Money Laundering
Equivalent-value attachment under the PMLA may extend to property despite unproven lawful sources and pre-crime acquisition.
October 5, 2026   Case Laws Indian Laws
Cheque validity after bank merger: merger does not invalidate the account, so dishonour proceedings continue despite account-closure claims.
October 5, 2026   Case Laws Money Laundering
PMLA attachments cannot rely on later FIRs absent from original proceedings, requiring fresh action after investigation.
October 3, 2026   Case Laws GST
GST refund withholding under Section 54(11) remains available during anti-evasion proceedings without a separate judicial stay.
October 3, 2026   Case Laws GST
Resolution-plan extinguishment bars unfiled GST dues and permits writ review despite a statutory appellate remedy.
October 3, 2026   Case Laws GST
Section 74 fraud allegations must be particularised; an ITC mismatch alone cannot sustain a notice for wrongful credit.
October 3, 2026   Case Laws GST
Bail in CGST prosecution: completed investigation and documentary evidence supported release subject to safeguards against trial interference.
October 3, 2026   Case Laws GST
Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.
October 3, 2026   Case Laws GST
Ex parte GST assessment permits fresh adjudication subject to reply and disputed-tax pre-deposit despite expired appellate limitation.
October 3, 2026   Case Laws GST
Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.
October 3, 2026   Case Laws GST
Input tax credit on unpaid consideration attracts interest despite later financial credit-note settlement and retained credit entitlement.
October 3, 2026   Case Laws GST
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory penalty.

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Home › Highlights › FEMA › 2024 › March, 2024 › This
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Violation under FERA - export proceeds were not realized - The ca...

Court Upholds Convictions for FERA Violations in Export Proceeds Case Involving Multiple Parties.

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FEMA March 12, 2024 Case Laws HC
Violation under FERA - export proceeds were not realized - The case involved allegations of violations of the FERA Act, 1973 related to the failure to realize export proceeds. A1, A2, and A3 were implicated in export transactions, with evidence suggesting their involvement in facilitating exports and receiving funds. The court dismissed the revision cases, affirming the lower courts' findings of the petitioners' culpability under FERA provisions.
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Acts Income Tax
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