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    July 15, 2026   Case LawsIncome Tax
    Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
    July 15, 2026   Case LawsIncome Tax
    Slump sale prevents repeat capital-gains taxation when later conveyance registration merely perfects title to transferred undertaking assets
    July 15, 2026   Case LawsIncome Tax
    Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
    July 15, 2026   Case LawsBenami Property
    Fictitious-name benami transactions may justify attachment in the beneficial owner's account when cumulative evidence disproves genuine supply
    July 15, 2026   Case LawsCustoms
    Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations
    July 15, 2026   Case LawsCustoms
    Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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    Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppressio...
    July 15, 2026   Case LawsCustoms
    Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
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    July 15, 2026   Case LawsService Tax
    Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.
    July 15, 2026   Case LawsIndian Laws
    Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
    July 15, 2026   Case LawsVAT / Sales Tax
    Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand
    July 14, 2026   Case LawsGST
    GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal
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    July 15, 2026   Case Laws Income Tax
    Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examination
    July 15, 2026   Case Laws Income Tax
    Slump sale prevents repeat capital-gains taxation when later conveyance registration merely perfects title to transferred undertaking assets
    July 15, 2026   Case Laws Income Tax
    Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Method
    July 15, 2026   Case Laws Benami Property
    Fictitious-name benami transactions may justify attachment in the beneficial owner's account when cumulative evidence disproves genuine supply
    July 15, 2026   Case Laws Customs
    Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations
    July 15, 2026   Case Laws Customs
    Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, and penalties
    July 15, 2026   Case Laws Customs
    Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppression.
    July 15, 2026   Case Laws Customs
    Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
    July 15, 2026   Case Laws Customs
    Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instruments.
    July 15, 2026   Case Laws Customs
    Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims
    July 15, 2026   Case Laws Companies Law
    Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.
    July 15, 2026   Case Laws Companies Law
    Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm
    July 15, 2026   Case Laws SEBI
    Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed preliminarily
    July 15, 2026   Case Laws IBC
    Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termination.
    July 15, 2026   Case Laws IBC
    Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits
    July 15, 2026   Case Laws Money Laundering
    Pre-crime business payments are not proceeds of crime; equivalent-value attachment requires proven receipt or diversion of criminal proceeds
    July 15, 2026   Case Laws Service Tax
    Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.
    July 15, 2026   Case Laws Indian Laws
    Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
    July 15, 2026   Case Laws VAT / Sales Tax
    Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand
    July 14, 2026   Case Laws GST
    GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal

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      Home› Highlights › Customs › 2025 › August, 2025 › This
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      Customs

      CESTAT held that the appeal by the appellant against the...

      Appeal against anti-dumping duty on semi-finished ophthalmic lenses from China PR maintainable; s.134 not in force, s.9C applies, hearing 23.09.2025

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      CustomsAugust 28, 2025Case LawsAT
      CESTAT held that the appeal by the appellant against the designated authority's final findings dated 29.09.2022 and the consequential notification dated 27.12.2022 imposing definitive anti-dumping duty on semi-finished ophthalmic lenses from China PR is maintainable. The court found section 134 of the Finance Act, 2023 (which purportedly amended ss. 9A and 9C of the Customs Tariff Act) has not come into force because no notification under s. 1(2)(b) of the Finance Act has been issued; accordingly, the pre-existing jurisdiction under s. 9C of the Customs Tariff Act remains effective. The appeal is admitted and listed for hearing on 23.09.2025.
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