PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
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