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
    GST electronic credit ledger blocking beyond one year: authorities ordered to unblock; coercive action stayed pending review
    GST registration cancellation after ex parte adjudication challenged for no hearing; order set aside for fresh decision.
    Single show-cause notice clubbing 2019-22 tax years for input tax credit reversal under ss. 73/74 struck down; proceedings dropped.
    Reimbursement claim for differential GST after rate hike from 12% to 18% rejected; invoice delay by claimant proved decisive
    Tax adjudication ignored taxpayer's hearing and objections, violating natural justice; order set aside, remand tied to 50% pre-deposit.
    Amalgamation share swap where old shares were stock-in-trade: Section 47(vii) exemption denied; tax arises on new-share allotment
    Delay in finalising 2014 import customs assessments for 32 bills of entry leads to remand; finalise within six weeks.
    Used car import breaching Foreign Trade Policy: redemption fine waived after refusal to redeem seized vehicle; penalty reduced
    Temporary export of goods for overseas service contract use held not a GST "supply"; IGST demand and penalties quashed.
    Conflicting duty drawback orders for the same shipment deemed invalid; both quashed and claim remanded for fresh decision.
    Imported clutch actuator and tube connector assemblies: classified as gear-shift accessories under CTI 8708 9900; penalties quashed.
    Customs import valuation dispute over under-declared transaction values; Rule 5 similar-goods valuation upheld, fines and penalties overturned.
    Private complaint alleging false statements and repeated default under Companies Act ss. 448/451 barred; SFIO complaint required; IPC case transferred...
    Clubbing multiple GST tax periods in one composite show-cause notice u/ss 73/74 held impermissible; notice quashed
    GST show cause notice for same tax period after earlier DRC-01A: multiple notices allowed if issues differ; writ dismissed
    GST FY 2024-25 assessment based on wrong show-cause notice section (s.74 vs s.74A) reset for fresh decision
    Withholding tax on non-resident supplier payments u/s197 based on alleged PE; higher 3.5% rate quashed, 1.5% restored.
    Tax search assessment of searched person wrongly issued s.153C notice; delayed dispatch made order time-barred, proceedings quashed
    Alleged bogus sales and purchases trigger reassessment u/ss147/148A, but reopening and 2% commission/purchase disallowance quashed
    Netherlands resident's receipts from Indian airline customers: whether payments were "royalty" u/s9(1)(vi)/DTAA, held not taxable.
❯❯
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

Seizure of imported bulk liquid cargo as "Distillate Oil" was...

Imported bulk liquid cargo seized as "Distillate Oil" vs automotive diesel classification dispute; seizure memo quashed and release ordered.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs December 17, 2025 Case Laws HC
Seizure of imported bulk liquid cargo as "Distillate Oil" was challenged on the ground that classification based on cloud point and alleged similarity to automotive diesel was uncertain. The court held that cloud point is not a definitive determinant because operability varies by vessel, climate, and end use, and similarly situated cargo with a higher (less stringent) cloud point had been released, making differential treatment unjustified; consequently, seizure could not rest on that parameter and was unsustainable. It further held that overlapping "diesel fraction" characteristics and ambiguous expert opinions/lab results could not establish that the cargo was automotive diesel, and in such ambiguity classification cannot be inferred merely on probability; therefore, the seizure memo was quashed and release directed. - HC

Topics

Acts Income Tax