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    Section 54 exemption applies asset-wise for each residential sale, not by clubbing multiple gains into one relief claim.
    Foreign exchange loss as unascertained liability sustained while prior period expenditure was allowed and one item remanded
    AMP expenditure is not an international transaction without agreement, arrangement or understanding with the associated enterprise.
    Authenticated Certificate of Origin bars customs re-enquiry and preserves concessional duty benefit under the Indo-Thai FTA.
    Prospective exemption notification bars retrospective customs duty on vessels later converted to coastal run under later notification
    Abetment penalty under customs law fails where the notice alleges only courier-regulation breaches, not abetment.
    Binding remand directions and mandatory statement admissibility defeated customs penalties, which could not apply retrospectively.
    FTWZ operations outside a customs broker licence cannot trigger CBLR action absent Form C intimation and proof.
    Classification of aluminium formwork as structural goods, not moulds, and demand cannot rest on new grounds
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    Concluded liquidation auction cannot be cancelled absent fraud, collusion or fundamental procedural irregularity; sale restored.
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    Locus standi to challenge a confirmed liquidation sale failed where the shareholder lacked standing and objections were unsubstantiated.
    PMLA bail turns on twin conditions, independent laundering offence, and medical relief failing on the facts.
    Export of services to overseas recipient sustains tax relief; CENVAT credit denial and extended limitation fail
    Late payment surcharge on electricity dues treated as part of exempt electricity supply, not taxable tolerating an act.
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      HC dismissed the petition and directed respondents to release...

      Imported medical textiles release limited to domestic manufacturers under Medical Textiles (Quality Control) Order, 01.01.2025; petition dismissed

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      CustomsNovember 1, 2025Case LawsHC
      HC dismissed the petition and directed respondents to release the imported goods only to the extent permissible under the Medical Textiles (Quality Control) Order, 01.01.2025, holding the Order's compliance relief applies exclusively to domestic manufacturers (including micro and small enterprises) certified by or having applied to the Bureau, and not to importers. The Court upheld a departmental clarification reiterating the manufacturer-centric scope, found no jurisdictional defect, breach of natural justice, or apparent error in the impugned adjudicatory order, and declined to exercise Article 226 discretion given availability of an alternative remedy. The petitioner may challenge the order before the CESTAT; time spent in the writ will be credited; petition dismissed.

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      ActsIncome Tax