Just a moment...

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
    Penalty notice clarity u/s271(1)(c): mismatch between concealment and inaccurate particulars charges led to penalty quashed.
    Reassessment over alleged bogus purchases flagged by third-party RTGS data: reopening upheld, Section 69 addition deleted
    Trust's dividend income taxability u/s115BBDA and s.10(34) exemption, addition deleted and appeal allowed
    Agricultural income claim from sibling's land and s.147 reopening for s.68 loans rejected as unsupported, change of opinion
    Reassessment over cash deposits: no addition on recorded issue, so s.40A(3) disallowance deleted despite Expln. 3
    Exempt-income expense disallowance u/s14A: whether AO can apply r.8D without recording satisfaction; addition deleted
    Seized fine gold ownership established; job worker cannot face protective addition after real owners assessed and pay tax
    80G deduction claim for alleged bogus donation: receipt-only proof rejected; s.263 revision for no enquiry upheld, appeal dismissed
    Recorded purchase payments in books and bank statements: s.69C "bogus purchase" addition and 12.5% estimate deleted
    Imported bulk liquid cargo seized as "Distillate Oil" vs automotive diesel classification dispute; seizure memo quashed and release ordered.
    Counterfeit notes hidden in TV luggage and Section 108 customs statements: insufficient to prove knowledge; acquittal upheld
    Imported multimedia speaker classification without USB/FM features upheld under CTH 85182200, rejecting claim for CTH 85279100
    Conversion of shipping bills from drawback to DFIA scheme upheld; three-year limit rejected after appellate direction and res judicata.
    Import under export-obligation scheme: duty and interest paid before SCN, so s.114A equal penalty set aside.
    Imported inductors for telecom device PCBA: classified under 85045090 (other inductors); nil BCD exemption denied, duty payable.
    Warehouse handheld computers for logistics and inventory classified as ADP machines under heading 8471, not smartphones, despite cellular capability.
    Bamboo-pulp paper goods classification: mother rolls over 36 cm treated as stock paper (4803), smaller tissues as 4818
    Bamboo pulp paper products and bamboo toothpicks/skewers: classified under Ch.48/4818, and 4419 for tableware; 4803 excluded.
    Tariff classification of ultrasonic parking sensor components under Customs Tariff Act: parts, rubber rings, piezo crystals classified
    Insolvency claim for disputed service invoices and generation-loss damages treated as contingent while liability case stayed pending
❯❯
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

CESTAT set aside the order of confiscation of imported "Alloy...

Confiscation of alloy tool steel imports overturned where BIS licence valid and marks affixed under customs supervision, no mala fides

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs December 6, 2025 Case Laws AT
CESTAT set aside the order of confiscation of imported "Alloy Tool Steel" for absence of BIS marking at the time of import. It held that the foreign manufacturer possessed a valid BIS licence prior to import, the goods conformed to prescribed IS standards, and the supplier had duly authorised the importer to affix BIS marks before clearance under customs supervision, which was in fact done. As the regulatory object of ensuring standard-compliant goods entering the Indian market stood fulfilled, and no mala fides or quality concerns were established, confiscation and consequential penal action were held unsustainable and the appeal was allowed.

Topics

Acts Income Tax