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    July 27, 2026   Case LawsIncome Tax
    Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
    July 27, 2026   Case LawsIncome Tax
    Genuine intra-family residential property purchases can qualify for section 54F deduction despite resulting tax benefits or later loss set-offs.
    July 27, 2026   Case LawsIncome Tax
    Section 54F residential-house exemption can include pre-transfer land cost and survive procedural non-deposit when construction is timely completed.
    July 27, 2026   Case LawsIncome Tax
    Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
    July 27, 2026   Case LawsIncome Tax
    Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
    July 27, 2026   Case LawsIncome Tax
    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
    July 27, 2026   Case LawsIncome Tax
    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case LawsCustoms
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
    July 27, 2026   Case LawsCustoms
    Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
    July 27, 2026   Case LawsCustoms
    Interest on refunded pre-deposits runs from deposit until realisation, with consequential relief granted at the prescribed annual rate.
    July 27, 2026   Case LawsSEBI
    Alternative remedies under stock-exchange bye-laws barred writ review of contractual shareholding and Demat-account disputes.
    July 27, 2026   Case LawsService Tax
    Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
    July 27, 2026   Case LawsCentral Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case LawsCentral Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 26, 2026   CircularsGST
    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    July 25, 2026   NotificationsDGFT
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
    July 25, 2026   NotificationsMoney Laundering
    Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
    July 25, 2026   NotificationsIncome Tax
    Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are...
    July 25, 2026   NotificationsIncome Tax
    Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.
    July 25, 2026   CircularsCustoms
    Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.
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    July 27, 2026   Case Laws Income Tax
    Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proceedings.
    July 27, 2026   Case Laws Income Tax
    Genuine intra-family residential property purchases can qualify for section 54F deduction despite resulting tax benefits or later loss set-offs.
    July 27, 2026   Case Laws Income Tax
    Section 54F residential-house exemption can include pre-transfer land cost and survive procedural non-deposit when construction is timely completed.
    July 27, 2026   Case Laws Income Tax
    Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
    July 27, 2026   Case Laws Income Tax
    Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
    July 27, 2026   Case Laws Income Tax
    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting evidence.
    July 27, 2026   Case Laws Income Tax
    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case Laws Customs
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
    July 27, 2026   Case Laws Customs
    Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be adjudicated.
    July 27, 2026   Case Laws Customs
    Interest on refunded pre-deposits runs from deposit until realisation, with consequential relief granted at the prescribed annual rate.
    July 27, 2026   Case Laws SEBI
    Alternative remedies under stock-exchange bye-laws barred writ review of contractual shareholding and Demat-account disputes.
    July 27, 2026   Case Laws Service Tax
    Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability.
    July 27, 2026   Case Laws Central Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case Laws Central Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 26, 2026   Circulars GST
    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    July 25, 2026   Notifications DGFT
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
    July 25, 2026   Notifications Money Laundering
    Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are met.
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.
    July 25, 2026   Circulars Customs
    Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.

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

      The HC quashed the preventive detention order against the...

      Preventive Detention for Gold Smuggling Overturned Due to Lack of Due Diligence and Violation of Natural Justice Principles.

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      CustomsDecember 28, 2024Case LawsHC
      The HC quashed the preventive detention order against the Petitioner for smuggling of gold in contravention of the Customs Act. The detaining authority passed the impugned order mechanically without applying mind, violating natural justice principles. The authority's observation that the Petitioner was likely to be released from judicial custody lacked material, as the Petitioner's bail applications were already dismissed twice by the Rajasthan HC. The authority failed to demonstrate any imminent possibility of the Petitioner's release to justify the detention order. There was substantial delay in considering the Petitioner's representation. Consequently, the HC set aside the detention order dated 12.04.2024 and confirmation order dated 18.06.2024.
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      ActsIncome Tax
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