Customs Broker due diligence is satisfied by obtaining statutory documents establishing an importer's genuineness; it does not require physical verification of the importer's premises. Licence suspension for alleged regulatory breaches requires identified and substantiated evidence rather than general allegations. Because suspension seriously restricts business operations, prescribed timelines for revocation proceedings are mandatory: authorities must initiate and complete those proceedings within the stipulated period and cannot maintain an indefinite suspension pending investigation. Unsupported allegations and non-compliance with the time-bound procedure make continued suspension unsustainable.

Section 138B limits substantive reliance on statements recorded under Section 108 unless its prescribed conditions are fulfilled; non-retraction alone does not cure non-compliance. A concurring approach treated examination of the maker as non-mandatory in departmental adjudication where no prejudice or involuntariness was established. Independent physical, expert and documentary material established that complementary split consignments formed one previously registered motorcycle, supporting reclassification, rejection of declared transaction value, and residual valuation. Duty was confined to the real importer, rather than imposed jointly and severally. Misdeclaration and breach of import restrictions supported confiscation and penalties for knowingly false declarations, subject to reductions. DRI officers and the common adjudicating authority were considered competent.

Creditor insolvency petitions require proof that the debtor committed a statutory act of insolvency within the prescribed period; the conditions are conjunctive. An attempted or agreed transfer of property, without an actual transfer, does not fall within the statutory definition. Non-repayment of debt may support a money claim but does not independently constitute an act of insolvency. Because no qualifying statutory act was established, the High Court set aside the insolvency adjudication and all consequential directions, while preserving creditors' ability to pursue other remedies in law.

Going-concern liquidation sale commences from the liquidation order where that order incorporates the creditors' committee recommendation and directs the Liquidator to first pursue that sale mode. Auction notices and an Asset Sale Process Document are subsequent implementation measures, not events that initiate liquidation. A saving clause must be read within the statutory liquidation scheme, and amendments to liquidation regulations operate prospectively unless expressly made retrospective; they cannot displace rights and obligations crystallised under the prior regime. The period for endeavouring a going-concern sale is directory and may be extended, particularly where judicial restraint prevented issuance of an auction notice. Rejection of the Liquidator's request for extension and permission to complete the sale was set aside for further action according to law.

Form No. 161 is prescribed for applications seeking waiver of penalty under section 440(2). Applicants must furnish assessment or reassessment order details, income and under-reported income particulars, tax and interest liability, additional income-tax payable in lieu of penalty, and payment information. The application must be verified with declarations that no appeal has been filed and none will be filed before expiry of the specified statutory period.

From the commencement of personal bankruptcy, money standing to the bankrupt's credit in a bank account constitutes property vested by law in the Bankruptcy Trustee. Post-commencement withdrawals are therefore unauthorised dealings and must be returned, irrespective of claimed lack of knowledge where prior notice and creditor-meeting participation exist. Statutory exclusion for unencumbered personal ornaments is limited by prescribed conditions and a value cap; it does not extend to sale proceeds deposited in a bank account, particularly where the claimed proceeds exceed that cap. Recall of an ex parte return order requires demonstrated prejudice, which was not established. Both appeals were dismissed.

RoDTEP rebate is unavailable for exports made under the Duty-Free Import Authorization Scheme. Although RoDTEP eligibility was extended to products manufactured by Advance Authorization holders, except deemed exports, and to Export Oriented Units and Special Economic Zone units, DFIA exports remain outside that extension. Exporters must not claim or avail RoDTEP for DFIA exports. Inadmissible benefits must be repaid or reversed with applicable interest, and non-compliance may result in customs recovery proceedings.

Inter-CFS transfer of export cargo after grant of a Let Export Order may be permitted without Customs escort, subject to direct movement from the forwarding CFS to the receiving CFS in closed-body trucks or domestic containers under a Customs Bottle Seal. The seal must be verified at the receiving CFS before de-stuffing, re-stuffing, or further consolidation, as applicable.

Designation of the Designated Officer for blocking public access to information is made under section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the Information Technology (Procedure and Safeguards for Blocking for Access of Information by Public) Rules, 2009. A Joint Secretary in the Ministry of Electronics and Information Technology is authorised to perform the functions assigned under those Rules. The designation supersedes an earlier designation and was subsequently superseded.

Central Government designated Shri Sushil Pal, Joint Secretary, as the Designated Officer for procedures concerning blocking public access to information under the Information Technology Act and the applicable blocking safeguards rules. The designation operated during the absence of Shri Sanket S. Bhondve, the existing Designated Officer, owing to leave, tour, or similar circumstances, and was subsequently superseded.

Settlement of administrative and civil securities-law proceedings may be sought before initiation, while pending before the Board, or during an appeal. Applicants must file prescribed forms, waivers, a proposed settlement computation and fees, and ordinarily must apply within the applicable time limit. Settlement terms may include a formula-based settlement amount, disgorgement with interest, disclosures and remedial or regulatory conditions. Eligibility is restricted for specified prior rejections, pending investigations, certain defaulting persons, and matters involving serious market or investor impact. Internal and advisory committees examine proposed terms, while the Panel of Whole Time Members decides acceptance, rejection or reconsideration.

Protected-system designation under section 70 of the Information Technology Act, 2000 applies to computer resources relating to the National Investigation Agency's Information and Office Management System, together with associated dependencies. Access is confined to persons authorised in writing, including designated employees, need-based managed-service-provider and vendor personnel, and consultants, regulators, government officials, auditors and stakeholders authorised case by case.

Computer resources comprising the Central Know Your Client Records Registry Application and Repository, the Security Interest Records Registry Application and Repository, and their associated dependencies are declared protected systems under section 70 of the Information Technology Act, 2000. Access is limited to persons authorised in writing, including designated employees, authorised service-provider or vendor personnel requiring need-based access, and specified consultants, regulators, Government officials, auditors and stakeholders granted case-by-case access.

Officers are designated for the public-access information-blocking procedure under section 69A of the Information Technology Act, 2000 and rule 3 of the applicable blocking safeguards rules. Shri Amitesh Kumar Sinha, Additional Secretary, is appointed as the Designated Officer. Shri Sushil Pal, Joint Secretary, is designated to perform the role during the primary Designated Officer's absence owing to leave, tour, or similar circumstances. Earlier officer designations are superseded.

GST audit show-cause notices should be tested against transaction-level facts rather than assumptions drawn solely from accounting balances or return differences. Key issues include demands based on the entire trade-payable balance, taxability of grossed-up bank and borrowing-cost entries containing embedded tax and ancillary charges, and reverse-charge applicability to monthly director remuneration. A response should verify the applicable demand provision, limitation, factual basis, reverse-charge conditions, computation of taxable amount, notice signature, and Document Identification Number, while presenting relevant settled appellate material.

Spouses governed by the Portuguese community of property system are assessed separately rather than as an association of persons or body of individuals. Income under heads other than Salaries is apportioned equally and included in each spouse's total income. Salary income is taxable only to the spouse who actually earns it. Individual returns are filed under the ordinarily applicable prescribed forms, with Schedule 5A in ITR-2 and ITR-3 recording relevant spouse information.

Composite appeal maintainability may arise when suits involving the same plaintiff are consolidated, tried on common evidence, and disposed of by a common judgment with separate decrees. The proviso to Order XLI Rule 1(1) permits dispensing with multiple copies of the common judgment. Where the memorandum challenges both decrees, attaches certified copies of each decree, and carries the requisite court fees, the absence of separate appeal memoranda is a curable procedural defect rather than a fatal bar to appellate consideration on merits.

GST arrest safeguards require credible and recorded reasons to believe, clear evidence of the relevant offence and mens rea, and consideration of investigative necessity, evidence tampering, witness influence, and absconding risk. Arrest must not be routine, mechanical, or based on technical infractions. The arrest memo must identify applicable provisions and provide written grounds of arrest with acknowledgement. Bail conditions must be communicated, proportionate to financial capacity, and not excessive; persons requiring production before a Magistrate must be produced within the prescribed period.

Unconditional withdrawal of a writ petition without express liberty to file afresh ordinarily abandons the Article 226 remedy for the same cause of action. Changes in drafting, additional legal grounds, or challenges to related proceedings do not create a fresh cause where the substantive target remains the same GST adjudication order. Later liberty cannot retrospectively cure an earlier unconditional withdrawal. Article 226 also cannot ordinarily replace a statutory appeal that has lapsed without satisfactory explanation. The procedural restriction concerns maintainability and does not determine the substantive validity of the underlying tax demand.

Section 138 complaints should not be quashed merely because the alleged settlement cheque appears improbable or a later police statement cites a different cheque number. A matter listed for evidence may have reached the evidence stage even if testimony has not commenced. Whether the cheque identified in the complaint was issued, and the significance of differing cheque numbers, are disputed factual and evidentiary matters requiring assessment of the parties and documents at trial rather than detailed evaluation in quashing proceedings.