Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
    AIFTA dispute resolution cannot bar customs recovery proceedings where treaty mechanisms remain unincorporated into municipal law.
    Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
    Contempt undertakings require clear commitments, while foreign money decrees may warrant security pending execution proceedings.
    Provident fund claims during CIRP cannot bypass moratorium, resolution-plan extinguishment, or corporate debtor immunity for pre-CIRP defaults.
    Arbitration clauses do not bar insolvency proceedings where supply-related debt and default exist without a genuine pre-existing dispute.
    PMLA property attachment extends to pre-offence assets where statutory reasons and independent adjudicatory satisfaction support proceedings.
    PMLA attachment requires a proven nexus between share application money and the scheduled offence, not unsupported allegations.
    Provisional attachment of proceeds of crime extends to buildings representing criminally derived funds, irrespective of enterprise viability.
    Timely service-tax adjudication: unexplained delay beyond the statutory framework can invalidate orders despite an available appeal.
    CENVAT credit at unregistered premises remains available, while construction-related works contract credit faces normal-period recovery and interest.
    Composite engineering services qualify as export where foreign recipient receives the service and physical goods availability is not essential.
    Forensic audit of asset dissipation permits scrutiny of banks and corporate facilitators in foreign-award execution.
    Road and Infrastructure Cess on exported petrol and diesel is revised to a uniform per-litre rate.
    Special Additional Excise Duty on exported Aviation Turbine Fuel is revised through a substituted effective duty rate.
    Central excise rate amendment substitutes the serial-number-one table entry with a per-litre rate from Gazette publication.
    Tariff value revision sets customs valuation benchmarks for edible oils, brass scrap, gold, silver and areca nut imports.
    Taxpayer confidentiality restricts external AI use while requiring officers to verify outputs and independently decide quasi-judicial matters.
    Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
    Pending statutory filings under CCFS-2026 may be completed until 15 September 2026, with all other scheme conditions unchanged.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

The HC declined to exercise discretionary jurisdiction to stay...

Court denies stay on show-cause notice in gold smuggling case under Customs Notification June 30, 2017

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs August 2, 2025 Case Laws HC
The HC declined to exercise discretionary jurisdiction to stay or quash the show-cause notice issued against the Petitioner in relation to the alleged smuggling of gold. The Court found no basis to prima facie conclude the Petitioner intended to smuggle gold into India but upheld that the customs authorities had sufficient grounds to raise suspicion, given the Petitioner's repeated carriage of commercial quantities of gold and reliance on the Customs Notification dated 30 June 2017. The gold was lawfully seized pending investigation. The Court emphasized that the show-cause notice must be adjudicated on its merits without influence from this order, which addressed only the question of interim relief. The petition was accordingly dismissed, leaving the substantive adjudication to the customs authorities.

Topics

Acts Income Tax