Procedural conditions for export-service exemption - Shipping-bill endorsement of foreign-agent commission Procedural conditions for export-service exemption - Effect of non-submission of Form EXP2 on exemption from service tax for commission paid to foreign agents for export sales - HELD THAT: - The requirement to furnish Form EXP2 was held to be procedural, particularly as the information required by the authorities was available on record. A procedural lapse in filing that form could not d... ... ...

Demand of service tax from an Indian Exporter on reverse charge basis in respect of certain services received by him for overseas, through his bank - extended period of limitation and equal penalty Reverse-charge service tax on foreign bank charges in export transactions - Service recipient and privity of contract - Reverse-charge service tax demand on foreign-bank charges and overseas commissions recorded without bifurcation - HELD THAT: - The notice and the lower orders did not segregate ex... ... ...

Sabka Vishwas discharge certificate - Withdrawal of appeal under Sabka Vishwas Scheme - Actus curiae neminem gravabit Entitlement to a discharge certificate under the Sabka Vishwas Scheme where payment was made within time but proof of withdrawal of the pending appeal was furnished after closure of the Scheme owing to delayed listing during the COVID-19 period - HELD THAT: - Payment and withdrawal of litigation were held to be substantive conditions, whereas intimation to the designated commi... ... ...

Proceeds of crime - attachment of property of equivalent value Provisional attachment of properties acquired before the alleged criminal activity as property of equivalent value where the direct proceeds of crime were unavailable - HELD THAT: - The expression "or the value of any such property" constitutes an independent limb of the definition of proceeds of crime. Where the property directly or indirectly derived from criminal activity is unavailable, having been vanished or laundered, attac... ... ...

Medical bail for sick and infirm accused under the Prevention of Money Laundering Act - Prolonged pre-trial custody and personal liberty Entitlement of an elderly accused to interim bail on medical grounds and prolonged pre-trial custody despite the rigours of section 45 of the Prevention of Money Laundering Act - HELD THAT: - The earlier rejection of bail on merits did not govern a request confined to medical grounds and prolonged custody. The petitioner's serious spinal ailments and con... ... ...

Recall of ex parte order - delay in recall application Whether the application filed pursuant to liberty granted by the Adjudicating Authority could be rejected on the ground of considerable delay? - HELD THAT: - The earlier recall application had, under a misconception, challenged the subsequent continuation of the ex parte proceedings rather than the original ex parte order. Since that subsequent order had already been set aside, the reply had been taken on record, and liberty was thereafte... ... ...

Date of default after failure of one-time settlement - Section 10A bar to corporate insolvency resolution process - Curable procedural defects in corporate insolvency applications - Corporate debtor's viability at admission stage - Reasoned order admitting corporate insolvency resolution process Date of default after failure of one-time settlement - Section 10A bar to corporate insolvency resolution process - Determination of the date of default after the corporate debtor failed to comply... ... ...

Fit and proper criterion for insolvency professional registration - effect of stayed disciplinary punishment Rejection of enrolment-cum-registration as an insolvency professional on the ground of pending disciplinary proceedings are pending against him before the ICAI, despite abeyance of the punishment removing the applicant's name from the register of members - HELD THAT: - As the punishment order had been kept in abeyance in the pending appeal, the applicant's name continued on the... ... ...

Defence end-use customs exemption for aircraft sub-assemblies - Mandatory certification under conditional customs exemption - MILDS F SUOF Lens, Front End (M2FE), and MILDS F SUII Coupled units eligibility for exemption under Sl. No. 60 of Table II to Notification No. 45/2025-Customs dated 24.10.2025. Eligibility of MILDS Block 2 missile-warning-system components for the defence end-use exemption as sub-assemblies or accessories for military aircraft - HELD THAT: - The exemption entry is func... ... ...

Classification of kitchen exhaust hoods incorporating a fan - Essential character of ventilating or recycling hoods - Kitchen exhaust hoods exceeding 120 cm Classification of kitchen exhaust hoods exceeding 120 cm in width and incorporating a factory-fitted Capture Jet fan, as fans under CTH 8414 59 90 or as residual goods under CTH 8414 80 90 - HELD THAT: - Heading 8414 separately recognises fans and ventilating or recycling hoods incorporating a fan. The incorporation of a fan does not conv... ... ...

Classification of LCD devices used in electricity meters - Extended limitation and penal consequences for disputed classification Classification of LCD devices used in electricity meters - Specific tariff entry vis-a -vis classification as meter parts - Classification of LCD devices imported for use in manufacturing electricity meters under CTI 90138010 OR as indicator panels under CTH 85312000 or as meter parts under CTI 90309010 - HELD THAT: - The goods were LCD devices specifically covered... ... ...

DGFT regularisation of EPCG imports - Confiscation and penalty for non-fulfilment of EPCG export obligation Validity of confiscation and penalty for failure to fulfil export obligation under an EPCG licence after the DGFT regularised the imports on payment of duty and interest - HELD THAT: - The Tribunal noted that the DGFT had regularised the imports made under the EPCG licence after payment of duty and interest. In the light of the decisions of the Delhi and Chennai Benches, the impugned or... ... ...

Customs exemption for apparatus drawing circuit patterns on sensitised semiconductor materials - Customs exemption for multilayered photovoltaic backsheets with PVF base - Confiscation and redemption fine for finally cleared imported goods - Penalty contingent upon confiscability of goods Apparatus for drawing circuit patterns on sensitised semiconductor materials - Interpretation of customs exemption notifications - Eligibility of MBB-PV Cell Soldering Stringer, Auto-Layup, Auto-Bussing and ... ... ...

Conditional re-export of seized imported goods - Permission to re-export seized imported fabrics pending adjudication of the alleged tariff misclassification - HELD THAT: - Applying the Division Bench approach in an identical matter in Mahadev Enterprises [2022 (6) TMI 1189 - MADRAS HIGH COURT] the Court held that re-export could be permitted pending adjudication where the revenue interest was secured by a bond for the differential duty and a bank guarantee. The alleged misclassification was not... ... ...

Prospective operation of exemption notification - Provisional release of imported goods under the Customs Act Consideration of provisional release of imported second-hand digital multifunction print and copying machines-applicability of a subsequently effective exemption amendment - HELD THAT: - A statutory notification, unless it expressly provides otherwise, operates prospectively. As the bills of lading pre-dated the commencement of the amendment relied upon by the respondents, that amendm... ... ...

Prospective operation of exemption notifications - Provisional release of imported used digital multifunction print, copying and scanning machines Consideration of provisional release of imported used digital multifunction print, copying and scanning machines in the light of an amended exemption notification brought into force after the Bill of Lading - HELD THAT: - An exemption notification, unless expressly made retrospective, operates prospectively. Since the Bill of Lading preceded the co... ... ...

Binding nature of Board instructions on filing of appeals - Monetary threshold for filing appeals before CESTAT - Section 131BA - power to issue instructions regulating filing of appeals - Withdrawal of pending appeals below prescribed limit - Low tax effect as ground for non-maintainability of departmental appeal HELD THAT:- The learned counsel for the appellant fairly states that this Court has considered and dismissed a similar matter [2026 (8) TMI 664 - SC ORDER] In view of the above, ... ... ...

Pecuniary jurisdiction of Assessing Officer for scrutiny notice Validity of the scrutiny assessment founded on a notice u/s 143(2) issued by the ACIT where the CBDT Instruction vested pecuniary jurisdiction in the ITO and no transfer order preceded the notice - HELD THAT: - The additional jurisdictional ground was admitted as a pure legal question requiring no further verification. The Tribunal found that jurisdiction under the applicable CBDT Instruction lay with the ITO, whereas the ACIT is... ... ...

Salary received in India for overseas employment - India-Vietnam DTAA-employment income Taxability in India of salary received through an Indian payroll by a Vietnam tax resident for employment exercised and services rendered in Vietnam - HELD THAT: - The assessee was a resident of Vietnam under the India-Vietnam DTAA and rendered the relevant services with the Vietnamese entity in Vietnam. Article 16(1), read with section 90, therefore entitled the assessee to exemption for remuneration earn... ... ...

Unexplained expenditure and ad hoc profit estimation on recorded purchases - Enhancement of assessment without reasonable opportunity - Unexplained money-electronic communications and proof of ownership - Business expenditure-staff welfare, workers' accommodation and vehicle expenses Unexplained expenditure - recorded purchases - Ad hoc profit addition on genuine purchases - HELD THAT: - The purchases were recorded in the regular books, payments were through disclosed banking channels, an... ... ...