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
    Depreciation on Right to Collect Toll allowed as intangible asset, deemed ownership under s.32 upheld
    Appeals against dismissal of contempt under I&B Code held non-maintainable under Section 19 Contempt of Courts Act
    PMLA appellate tribunal under Section 26(4) can remand Section 8 attachment orders without voiding provisional attachment
    Revision under s.264 allowed against s.143(1) intimation; AMT under s.115JC not automatically accepted in ITR utility
    Time-barred search assessments under Sections 153C and 153B(1); TOLA extension ends, writ petition allowed as void
    Gold jewellery seizure held ultra vires; faulty panchanama quashed, stock-in-trade ordered released within two weeks
    No separate tax on individual asset sale within block (WDV); S.32, S.43(6)(c), Rule 5 uphold depreciation
    Reassessment under s.148 quashed as Jurisdictional AO lacked authority post-CBDT notification in faceless regime assessment scheme
    Reassessment under s.147 quashed for invalid s.151 approval; TOLA held not to relax new sanction hierarchy
    Penalty u/s 270A(9) quashed as disclosed mutual fund income wrongly classified as capital gains, not misreported income
    Revenue's bogus wage addition of Rs.15.80 crore deleted; s.145 not invoked, private cash notings held inconclusive
    Cash payments on behalf of group company not hit by disallowance under section 40A(3), appeal allowed
    Writ against GST show cause notice dismissed, assessees directed to pursue statutory remedy on classification dispute
    Appeal dismissed; additions under ss.41(1), 37 and 40A(3) deleted as capital use, evidenced, banked payments.
    Authority barred from adjusting refund against other dues, ordered 6% interest on delayed refund without fresh application
    Preferential Duty Upheld: Hearsay FTA Letter Cannot Discredit Certificates of Origin Under Notification 46/2011-Cus. Benefit Claims
    Tribunal Upholds Transaction Value, Restores Classification and Section 114(iii) Penalty, Drops Confiscation and Section 114AA Charge
    Confiscation of 449 illicit gas cylinders and reduced redemption fine under Customs Act Ss.111,112 and Gas Cylinder Rules
    Gold Seizure Quashed: No Reasonable Belief Under s.110(1), s.123 Inapplicable, Confiscation and Penalties Under s.111, s.112 Set Aside
    Movables in Leased Premises Held Part of Liquidation Estate Under S.36 IBC; Appeal Dismissed for Inaction
❯❯
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