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    July 23, 2026   Case LawsMoney Laundering
    Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
    July 23, 2026   Case LawsMoney Laundering
    Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
    July 23, 2026   Case LawsCentral Excise
    Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee...
    July 23, 2026   Case LawsCentral Excise
    Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
    July 23, 2026   Case LawsVAT / Sales Tax
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    July 22, 2026   NotificationsCustoms
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    July 22, 2026   CircularsSEBI
    Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
    July 22, 2026   CircularsSEBI
    ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.
    July 22, 2026   Case LawsGST
    Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.
    July 22, 2026   Case LawsCompanies Law
    Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.
    July 22, 2026   Case LawsGST
    Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
    July 22, 2026   Case LawsGST
    Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
    July 22, 2026   Case LawsCustoms
    Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.
    July 22, 2026   Case LawsCustoms
    Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
    July 22, 2026   Case LawsCustoms
    Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
    July 22, 2026   Case LawsGST
    Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
    July 22, 2026   Case LawsGST
    Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
    July 22, 2026   Case LawsGST
    Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
    July 22, 2026   Case LawsGST
    Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
    July 22, 2026   Case LawsIncome Tax
    Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
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    July 23, 2026   Case Laws Money Laundering
    Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
    July 23, 2026   Case Laws Money Laundering
    Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
    July 23, 2026   Case Laws Central Excise
    Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee's determination.
    July 23, 2026   Case Laws Central Excise
    Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
    July 23, 2026   Case Laws VAT / Sales Tax
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    July 22, 2026   Notifications Customs
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    July 22, 2026   Circulars SEBI
    Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributors' eligibility temporarily.
    July 22, 2026   Circulars SEBI
    ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.
    July 22, 2026   Case Laws GST
    Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.
    July 22, 2026   Case Laws Companies Law
    Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.
    July 22, 2026   Case Laws GST
    Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
    July 22, 2026   Case Laws GST
    Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
    July 22, 2026   Case Laws Customs
    Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.
    July 22, 2026   Case Laws Customs
    Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
    July 22, 2026   Case Laws Customs
    Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
    July 22, 2026   Case Laws GST
    Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter.
    July 22, 2026   Case Laws GST
    Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
    July 22, 2026   Case Laws GST
    Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
    July 22, 2026   Case Laws GST
    Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.
    July 22, 2026   Case Laws Income Tax
    Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.

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      Home› Highlights › Customs › 2024 › December, 2024 › This
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      Customs

      The High Court dismissed the appeal and upheld the CESTAT order...

      Customs Brokers Not Required to Physically Verify Exporter/Importer Addresses, Court Affirms CBLR 2018 Regulation 10(n.

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      CustomsDecember 14, 2024Case LawsHC
      The High Court dismissed the appeal and upheld the CESTAT order in M/s Bright Clearing [2022 (11) TMI 935 - CESTAT NEW DELHI]. The court held that under Regulation 10(n) of CBLR, 2018, the customs broker is not required to physically verify the address of the exporter/importer. The burden on the customs broker is liberal, and the potential misuse cannot be attributed to them. The customs broker's responsibility ends with fulfilling the obligation under Regulation 10. In this case, the exporters/importers had produced valid GSTIN and IEC certificates issued by the competent authorities, and the department had not doubted their identities. Therefore, the customs broker cannot be faulted for processing the export papers based on the documents provided.
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