Maximum packing speed for pan masala packing machines for payment of centrale excise duty - Redetermination of capacity after alteration of packing machine Permissibility of reducing the maximum packing speed of a pan masala packing machine by alteration for manufacture of the same goods at the same retail sale price - HELD THAT: - The Rules make the maximum speed at which a packing machine can be operated a relevant factor for capacity and duty determination. Rule 6(6) permits fresh declarat... ... ...

Service tax exemption for statutory licences and permissions - Limitation of reverse-charge service tax demand where CENVAT credit is immediately available Service tax exemption for statutory licences and permissions - Exemption of fees paid to governmental authorities for licences, permissions, registrations, safety checks and certifications required for carrying on the appellant's business - HELD THAT: - The requirement of registration, licence or permission had to be assessed in the co... ... ...

Utilisation of CENVAT credit under reverse charge - Limitation for service-tax interest demand Utilisation of CENVAT credit under reverse charge - Extended limitation for service-tax demand - Entitlement of a service recipient to use CENVAT credit for discharging service tax under reverse charge and the consequent applicability of the extended period of limitation - HELD THAT: - The Tribunal held that utilisation of CENVAT credit by the recipient of taxable service for payment of service tax ... ... ...

Service tax demand on unsubstantiated service turnover - Small service provider exemption for photography services Service tax demand on unsubstantiated service turnover - Sustainability of service tax demand on photography business receipts after exclusion of sales turnover supported by VAT audit records - HELD THAT: - The acknowledged VAT audit report recorded turnover from sale of cameras and allied goods and payment of VAT thereon. In the absence of documentary material supporting the low... ... ...

Extended period of limitation for service tax demand - Suppression of facts for invocation of extended limitation Validity of invoking the extended limitation period for service tax demand on construction and works contract activities for 2015-16 - HELD THAT: - Upon consideration of the original order and the documents on record, the Tribunal found that fraud, wilful misstatement or suppression of facts could not be alleged against the appellant. The demand could therefore be raised only with... ... ...

Seizure and retention of property prima facie connected with proceeds of crime - Natural justice-prejudice from defective service of notice Seizure and retention of property connected with proceeds of crime - Property held by persons not accused of scheduled offence - Validity of retention of jewellery seized from a joint family residence in a money-laundering investigation, despite the claim that it belonged to a family member not accused in the scheduled offence and the absence of a transac... ... ...

Relied-upon documents in property-attachment appeals - Costs for belated filing of documents Relied-upon documents in property-attachment appeals - Taking on record the respondent's relied-upon documents in appeals concerning continuation of property attachment - HELD THAT: - The documents sought to be produced were those relied upon by the respondent in its complaint and were relevant to determining whether the attachment should continue during pendency of the complaint. [Paras 8, 9] ... ... ...

Money Laundering - cognizance of the offences u/s 3 and 4 of the PMLA, 2002 was taken without adhering to the mandatory requirement of sanction u/s 197 of the Code of Criminal Procedure, 1973 corresponding to Section 218 of the Bharatiya Nagarik Suraksha Sanhita, 2023 HELD THAT:- In view of the correct statement of law recorded by the High Court in paragraph 9 of the impugned judgment [2025 (12) TMI 1737 - JHARKHAND HIGH COURT], we see no ground to entertain this special leave petition. The s... ... ...

Trust as an artificial juridical person under FEMA - Three-year limit for rupee borrowings from non-resident Indians - Effect of omission of Section 6(3) of FEMA - Mens rea for civil penalties under FEMA Effect of omission of Section 6(3) of FEMA - Effect of the omission of Section 6(3) of FEMA on proceedings initiated before the omission was notified - HELD THAT: - The complaint and show-cause notice had been issued before the notification bringing the omission into effect. The ruling cited ... ... ...

Publication of Form G subject to CoC-approved eligibility criteria - Liquidation on expiry of CIRP without a resolution plan - Pending fraudulent-initiation application and liquidation - Suspended board's right to hearing in liquidation - Commercial wisdom of the Committee of Creditors Form G publication and CoC-approved eligibility criteria - Publication of Form G for inviting prospective resolution applicants without prior CoC approval of the eligibility criteria - HELD THAT: - Section ... ... ...

Commercial wisdom of Committee of Creditors in replacing resolution professional - Expunction of adverse remarks affecting professional reputation Commercial wisdom of Committee of Creditors in replacing resolution professional - Replacement of the Resolution Professional pursuant to the Committee of Creditors' decision - HELD THAT: - A Resolution Professional has no vested right to continue in office. While the Resolution Professional must act independently and cannot be required to act ... ... ...

Central Sales Tax dues - secured creditor status - Statutory first charge - scope of State tax-recovery machinery Treatment of Central Sales Tax dues as secured debt on the basis of Section 9(2) of the CST Act read with the statutory first charge under Section 48 of the GVAT Act - HELD THAT: - Section 9(2) adopts the State sales-tax machinery for assessment, collection and enforcement of Central Sales Tax dues; it neither creates a charge on the dealer's assets nor imports the substantive... ... ...

Effect of one-time settlement during liquidation - Forfeited earnest money deposit in liquidation estate - Liquidator's remuneration from liquidation estate - Waterfall distribution of liquidation proceeds - Financial creditor status of personal guarantor settling corporate debt Effect of one-time settlement during liquidation - Effect of the personal guarantor's one-time settlement with the sole financial creditor on the continuing liquidation and transfer of the corporate debtor'... ... ...

Forfeiture of deposits under liquidation e-auction terms - Successful bidder's default in payment of balance sale consideration - Triple Test for forfeiture - Forfeiture of the earnest money deposit and other amounts paid by the successful bidder upon failure to pay the balance sale consideration under a liquidation e-auction HELD THAT: - Though Schedule I capped the earnest money deposit at 10% of the reserve price and did not expressly provide for forfeiture, the e-auction notice, accep... ... ...

Consent terms in oppression and mismanagement proceedings - Binding effect of consent terms - Effect of the joint settlement upon the appeal challenging the findings of oppression concerning amendments to the articles of association and the rights issue HELD THAT: - The parties jointly placed the settlement terms, supported by their respective affidavits, before the Appellate Tribunal. Accepting the settlement, the Appellate Tribunal treated the consent terms as part of its decision and dispo... ... ...

Oral agreements between companies - Rejection of plaint on disputed authority of company representative Validity of oral agreements between companies - Effect of repeal of statutory requirement for written corporate contracts - Validity of an oral agreement between companies under the Companies Act, 2013 - HELD THAT: - The earlier statutory requirement concerning contracts by companies was repealed and was neither saved nor re-enacted in the Companies Act, 2013. Section 21 concerns the author... ... ...

Tariff classification of formulated natural Astaxanthin preparations - Dietary-supplement preparations versus vegetable-origin colouring matter Classification of five formulated natural astaxanthin grades derived from Haematococcus pluvialis and intended for dietary supplements, foods and beverages, as vegetable-origin colouring matter under Tariff Item 3203 00 20 or as food preparations under Tariff Item 2106 90 99 - HELD THAT: - Under GRI 1, classification is governed by the terms of the he... ... ...

Penalty on Customs Broker for attempted export of Red Sanders - Abetment of smuggling - Penal liability of a Customs Broker for attempted export of Red Sanders where the charge rested on failure to verify the authenticity of the IEC holder HELD THAT: - The Tribunal found that the allegation against the Customs Broker was confined to non-verification of the IEC holder under the Customs Brokers Licensing Regulations. The original authority had found that the Broker obtained and verified KYC and... ... ...

Admissibility of Section 108 statements in customs adjudication - Admissibility of call-detail records and WhatsApp chats - Penalty for alleged abetment of gold smuggling by customs staff Statements recorded u/s 108 - Cross-examination u/s 138B - Evidentiary use of the appellant's and witnesses' statements in penalty adjudication without compliance with the procedure under Section 138B of the Customs Act - HELD THAT: - A statement recorded during inquiry becomes relevant in adjudicati... ... ...

Release of seized imported machines and spare parts - continued detention of the seized machines and spare parts - Statutory period for notice in respect of seized goods - Entitlement to release of seized imported machines and spare parts where no notice was issued within the statutory period and no provisional-release order existed for those goods HELD THAT: - Section 110(2) requires return of seized goods if notice is not issued within the prescribed period, subject only to a timely extensi... ... ...