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    October 13, 2026   Notifications DGFT
    Minimum import price condition for Glufosinate imports continues, preserving existing import requirements across relevant tariff classifications.
    October 13, 2026   Notifications SEBI
    Common Advertisement Code imposes disclosure and content controls on securities intermediaries' promotional communications, banning misleading claims ...
    October 13, 2026   Notifications SEBI
    Mutual fund regulatory references shift to the Intermediaries Regulations framework, with the Fifth Schedule omitted from governing rules.
    October 13, 2026   Notifications SEBI
    Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
    October 13, 2026   Circulars Customs
    Customs assessment transparency improves through a searchable NAC Portal for consistent classification, valuation, and trade-facilitation information.
    October 13, 2026   Circulars DGFT
    Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
    October 13, 2026   Circulars FEMA
    Foreign Exchange Risk Reserve imposes daily cash collateral and reporting duties on qualifying INR derivative hedging contracts.
    October 13, 2026   Case Laws GST
    Cash seizure under CGST search powers requires clear statutory authority, objective reasons, and evidentiary relevance despite appellate remedies.
    October 13, 2026   Case Laws GST
    Show cause notice limits prevent unproposed penalties, requiring fresh adjudication when orders exceed the notified demand.
    October 13, 2026   Case Laws GST
    Statutory stay of GST recovery bars adjustment of eligible refunds against disputed demands after appellate pre-deposit.
    October 13, 2026   Case Laws GST
    GST audit finalisation requires consideration of objections; notices based on non-final observations cannot validly stand.
    October 13, 2026   Case Laws GST
    Inverted duty refunds remain available where higher-taxed inputs cause credit accumulation, despite matching rates for a principal input.
    October 13, 2026   Case Laws GST
    Departmental appeals after GST registration restoration become infructuous when the Department has implemented the appellate orders.
    October 13, 2026   Case Laws GST
    Statutory condonation limits restrict delayed GST cancellation appeals, but implemented registration restorations can make departmental challenges inf...
    October 13, 2026   Case Laws Income Tax
    Income-tax information remains protected personal data; maintenance claims do not establish larger public interest for RTI disclosure.
    October 13, 2026   Case Laws Income Tax
    Notional interest on tenancy deposits cannot be taxed without a right to receive interest or suppressed rent.
    October 13, 2026   Case Laws Income Tax
    Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
    October 13, 2026   Case Laws Income Tax
    Post-detection income surrender does not shield bogus expenditure claims from penalties for misreporting and under-reported income.
    October 13, 2026   Case Laws Income Tax
    Residential reinvestment relief covers pre-transfer flats funded by housing loans, while unsupported cash deposits remain taxable.
    October 13, 2026   Case Laws Income Tax
    Transfer-pricing comparability adjustments require quantified evidence, while regulatory borrowing ceilings do not replace arm's-length benchmarking.
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October 13, 2026   Notifications DGFT
Minimum import price condition for Glufosinate imports continues, preserving existing import requirements across relevant tariff classifications.
October 13, 2026   Notifications SEBI
Common Advertisement Code imposes disclosure and content controls on securities intermediaries' promotional communications, banning misleading claims and inducements.
October 13, 2026   Notifications SEBI
Mutual fund regulatory references shift to the Intermediaries Regulations framework, with the Fifth Schedule omitted from governing rules.
October 13, 2026   Notifications SEBI
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the existing regulatory definition.
October 13, 2026   Circulars Customs
Customs assessment transparency improves through a searchable NAC Portal for consistent classification, valuation, and trade-facilitation information.
October 13, 2026   Circulars DGFT
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imposed.
October 13, 2026   Circulars FEMA
Foreign Exchange Risk Reserve imposes daily cash collateral and reporting duties on qualifying INR derivative hedging contracts.
October 13, 2026   Case Laws GST
Cash seizure under CGST search powers requires clear statutory authority, objective reasons, and evidentiary relevance despite appellate remedies.
October 13, 2026   Case Laws GST
Show cause notice limits prevent unproposed penalties, requiring fresh adjudication when orders exceed the notified demand.
October 13, 2026   Case Laws GST
Statutory stay of GST recovery bars adjustment of eligible refunds against disputed demands after appellate pre-deposit.
October 13, 2026   Case Laws GST
GST audit finalisation requires consideration of objections; notices based on non-final observations cannot validly stand.
October 13, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed inputs cause credit accumulation, despite matching rates for a principal input.
October 13, 2026   Case Laws GST
Departmental appeals after GST registration restoration become infructuous when the Department has implemented the appellate orders.
October 13, 2026   Case Laws GST
Statutory condonation limits restrict delayed GST cancellation appeals, but implemented registration restorations can make departmental challenges infructuous.
October 13, 2026   Case Laws Income Tax
Income-tax information remains protected personal data; maintenance claims do not establish larger public interest for RTI disclosure.
October 13, 2026   Case Laws Income Tax
Notional interest on tenancy deposits cannot be taxed without a right to receive interest or suppressed rent.
October 13, 2026   Case Laws Income Tax
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded.
October 13, 2026   Case Laws Income Tax
Post-detection income surrender does not shield bogus expenditure claims from penalties for misreporting and under-reported income.
October 13, 2026   Case Laws Income Tax
Residential reinvestment relief covers pre-transfer flats funded by housing loans, while unsupported cash deposits remain taxable.
October 13, 2026   Case Laws Income Tax
Transfer-pricing comparability adjustments require quantified evidence, while regulatory borrowing ceilings do not replace arm's-length benchmarking.

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Home › Highlights › Central Excise › 2026 › October, 2026 › This
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Central Excise

Clandestine manufacture and clearance allegations require...

Third-Party Electronic Records Require Proven Authenticity and Independent Corroboration Before Supporting Clandestine Clearance Demands

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Central Excise October 3, 2026 Case Laws AT
Clandestine manufacture and clearance allegations require sufficient tangible evidence establishing a reliable chain from unaccounted inputs and production to transport, buyers and receipt of sale proceeds. Loose handwritten sheets, WhatsApp printouts, Tally data and transporter records maintained or recovered from third parties cannot substantiate a demand unless their authorship, provenance, custody, preservation, integrity and nexus with the manufacturer are proved. Unretracted statements showing a marketing or distribution connection do not remedy defects in electronic evidence. Inferences drawn through assumed material consumption, manufacture and removal are impermissible successive presumptions. Unverified records may justify further investigation but cannot, without independent corroboration, sustain duty, interest or penalties.
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Acts Income Tax
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