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    Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
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      Confiscation of declared non-infringing branded shoes was...

      Confiscation and IPR infringement in customs: non-infringing goods released, counterfeit goods absolutely confiscated, penalty reduced.

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      CustomsMay 20, 2026Case LawsAT
      Confiscation of declared non-infringing branded shoes was unsustainable where the adjudication order gave no reasons and the classification change did not affect duty liability; the related confiscation and redemption fine were set aside. Absolute confiscation of undeclared counterfeit branded shoes was upheld because the goods were found IPR-infringing and prohibited, even though the right holder reports should have been shared with the importer; the infringement was otherwise not disputed. Penalty was reduced substantially because mala fides were not established and departmental delays caused prejudice, so only a nominal penalty was warranted.

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      ActsIncome Tax