Under section 79A of the Information Technology Act, 2000, the Central Government designates the Digital Forensic Division of the State Forensic Science Laboratory, Directorate of Forensic Services, Himachal Pradesh, as an Examiner of Electronic Evidence within India. Its authorised scope is confined to computer (media) forensics and mobile devices forensics.

Section 263 revision requires the revisional authority to independently examine the assessment record and identify an assessment that is both erroneous and prejudicial to Revenue. Revision is not invalid merely because the Assessing Officer may have recommended action where the show-cause notice and revision order demonstrate independent application of mind. Reassessment-jurisdiction objections, including alleged borrowed satisfaction and defective disposal of reopening objections, cannot be used as a collateral challenge in revision proceedings; procedural defects may be curable. Failure to meaningfully examine seized material indicating accommodation-entry share capital, including failure to confront material and verify investment genuineness, can justify revision and a fresh assessment.

Disallowance of genuine expenditure solely for failure to deduct tax at source does not, without more, establish concealment or furnishing of inaccurate particulars. Where the relevant particulars were disclosed and the expenditure claim was not found non-genuine, the technical tax-deduction default triggers statutory disallowance but does not make the disclosed claim inaccurate. Penalty for furnishing inaccurate particulars is therefore not leviable merely because expenditure is disallowed for non-deduction of tax at source.

Anticipatory bail was declined in allegations of dowry demand, cruelty and abetment of suicide. Material indicating harassment and the seriousness of the alleged offences supported refusal of pre-arrest protection after consideration of the overall facts and circumstances. The alleged harassment and gravity of accusations were material factors in determining whether pre-arrest bail should be granted, resulting in dismissal of the application.

Under the Customs Brokers Licensing Regulations, 2013, passing the written examination is sufficient for a G Card under Regulation 17(3). Regulation 6 requires both written and oral examinations for an F Card, whereas Regulation 17(3) refers to a single examination for a G Card. Delay in seeking a G Card does not constitute laches unless it causes prejudice to the respondent or third parties, such as through a material change of position. Issuance of the G Card was required within eight weeks.

Corrigenda replace two sole references to the Bharatiya Nagarik Suraksha Sanhita, 2023 with references to the Bharatiya Nyaya Sanhita, 2023 read with the Bharatiya Nagarik Suraksha Sanhita, 2023. The substitution applies to both identified passages and aligns each statutory cross-reference with the substantive criminal-law code and criminal-procedure code.

Suppression of prior criminal antecedents can invalidate an anticipatory-bail grant because disclosure is material to the stricter discretion governing such relief. Where bail was granted on the mistaken premise of no antecedents and no proof established acceptance of claimed closure reports, non-disclosure breached the clean-hands requirement; the anticipatory-bail order was therefore set aside.

Repeated non-appearance by the appellant at several listed hearings, coupled with no request for adjournment, resulted in dismissal of the service-tax appeal for non-prosecution. The appeal had remained pending since 2011. The disposition followed sustained failure to pursue the appellate proceedings and did not determine the underlying service-tax dispute on merits.

Customs Broker responsibility under Regulations 10(m) and 10(n) depends on the scope and continuity of its engagement. Where the broker's role was limited to filing warehouse bills of entry, it issued a no-objection certificate after warehousing, and another broker was subsequently authorised, liability for later unauthorised removal could not be attributed to the former broker. The alleged regulatory breaches were therefore not established, making licence revocation and related penalties unsustainable and requiring them to be set aside.

Customs-value enhancement under Section 17(4) requires compliance with Section 17(5), including an order by the adjudicating authority. Where the declared value is enhanced without passing that order, the statutory requirement is not met. The enhancement is invalid, and the declared value must be accepted by the adjudicating authority.

Section 69A applies where money found in an assessee's possession lacks a satisfactorily explained source. Agricultural land jointly held and cultivated by the assessee's father supported agricultural activity, but the absence of crop-sale records and proof of precise income prevented attribution of all produce to him. Accumulated agricultural savings were accepted only to a limited extent. Customary household savings attributed to the mother and wife were also partly accepted, resulting in partial relief while the balance cash addition remained sustained.

Section 68 applies only where a sum is actually credited in the assessee's books and its nature and source remain unexplained. A cheque recorded as an unsecured loan did not constitute an unexplained cash credit where it was never encashed, no funds entered the assessee's bank account, and the accounting entry was reversed in the following financial year. Mere book entries without an actual receipt or transfer of money do not trigger the Section 68 deeming provision. The addition was therefore deleted because no funds had actually been received.

The permissibility of a consolidated GST show-cause notice spanning multiple financial years is under consideration. Writ maintainability despite an available statutory appellate remedy remains open. Notice has been issued, and coercive action against the petitioner is barred until the next listing, without final adjudication of either question at this stage.

Viking Warehousing CFS is appointed custodian of imported cargo landed at Kamarajar Port, Ennore, in addition to Chennai Port, and received at its CFS. Custody continues until the goods are cleared for home consumption, warehoused, or transhipped under the Customs Act, 1962. It is also appointed custodian of export cargo brought into its premises until export. The custodian must comply with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions. The appointment takes effect from 30 September 2026.

Electronic delivery of public services may be provided through electronically enabled kiosks or other electronic mechanisms for applications, licences, permits, certificates, approvals and payments. The appropriate Government may prescribe delivery procedures, encryption requirements, service charges and service-level norms. Issuing authorities must maintain timestamped online repositories of electronically signed records and follow prescribed security procedures. Service providers and authorised agents may be required to maintain transaction accounts, undergo audits, protect citizen data, assist audit agencies and rectify identified deficiencies.

The interim facilitation measure for export clearance of drugs and pharmaceutical consignments is extended until 31 December 2026, subject to the previously prescribed conditions. After that date, export clearance must strictly comply with the applicable CDSCO Office Order. All other procedural requirements and conditions governing such export consignments remain unchanged. The extension takes effect immediately.

Integrated technology-enabled cargo safety and security controls are mandatory for every Container Freight Station under JNCH, establishing connected digital controls over port transit, entry, cargo handling, Customs holds, surveillance and exit. Vehicles, personnel and cargo must be authenticated, digitally linked to valid system-generated tasks, and subject to real-time validation; oral instructions and paper records cannot override system blocks or active regulatory holds. Gate-out must independently reconcile identity, seals, releases, tasks and alerts. CFSs must operate a 24x7 control room, tamper-resistant audit trails, 180-day CCTV retention, transit tracking, escalation processes and cybersecurity safeguards. Compliance is phased ov.....

Importers and exporters whose Customs refund applications were returned may re-file them online through ICEGATE after rectifying all communicated deficiencies. The online re-filing facility applies to applications returned under the Customs Refund Application (Form) Regulations, 1995. Manual filing requests for returned refund applications will not be entertained. Applicants must fully cure the identified deficiencies before re-filing, as applications submitted without proper compliance may be rejected.

Imports of cosmetics, drugs, medical devices, and medical-device raw materials or components must meet category-specific checklist requirements under the Drugs and Cosmetics Act, 1940 and applicable rules before out-of-charge clearance. Customs verification requires, as applicable, registration certificates, import licences or permissions, invoices, packing lists, country-of-origin certificates, storage-premises licences, batch quality certificates, and labels matching approved particulars. Cosmetics require declarations regarding hexachlorophene and animal testing, while drugs require residual shelf life exceeding 60%; consignments below that level require port-office referral. Medical devices with applicable shelf life must meet prescribe.....

Taxability of a non-resident's offshore equipment supply turns on FOB contractual terms, the location of design and engineering activities, and the existence of a permanent establishment in India. Relevant considerations include evidence of foreign technicians' visits to India and whether site-related activities continued beyond six months. The issues also address whether withholding under section 195 covers the entire tax liability and whether any shortfall requires advance-tax payment, resulting in interest under section 234B.