Belated re-testing of remnant iron ore samples cannot displace contemporaneous representative-sample results without objective, legally sustainable grounds. The notes state that samples analysed at export were corroborated by load-port and discharge-port reports, contractual price adjustments and realised sale proceeds. A re-test conducted more than a year after export was considered unreliable because storage and laboratory drying could affect moisture content and could not recreate the goods' condition at export. The delayed re-test and final assessment based on it were set aside, and the exported iron ore fines qualified for export duty and cess exemption on evidence of iron content below the prescribed threshold.

Transaction-value rejection for alleged under-invoicing requires cogent, independent and legally admissible evidence specifically linked to the importer's transactions. Third-party materials, statements concerning other importers, similar declared prices and comparative data do not establish a nexus or common design, particularly without evidence of payments beyond invoice value. Private price publications require proof of source, methodology, reliability and comparability before they can displace declared values. The sequential customs valuation methods must be considered with sustainable reasons before use of the residual method, including comparable contemporaneous imports. Coordinate Bench precedent arising from substantially similar investigations should be followed or distinguished by cogent reasons where it remains operative.

Capital-goods eligibility under the Status Holder Incentive Scrip exemption was considered broad enough to cover accessories used directly or indirectly for manufacturing, including replacement, modernisation, technological upgradation and expansion. Gaskets, bushings, bearings, gear reducers, springs, bottom parts and shock absorbers imported for plant modernisation were treated as capital goods under Notification No. 104/2009-Cus. The reported CESTAT reasoning states that the 10% restriction applies only to components, spares and parts of capital goods imported earlier, not to capital goods or accessories imported for a new plant or modernisation. Accordingly, the exemption was correctly availed and the duty demand, interest and penalty were set aside.

Transferable DFIA licences remained valid despite penalties imposed on the exporter, as they were not cancelled. The text explains that where proceedings against the exporter resulted in the duty demand being dropped and allegations against the importer were unproved, the importer could not be treated as having used fraudulent means to make duty-free imports. Those circumstances also did not justify invoking the extended limitation period. The customs-duty demand was therefore dropped, and the Revenue's appeal against that outcome was dismissed.

Revenue must prove country-of-origin misdeclaration through reliable, authenticated evidence; unauthenticated foreign customs intelligence and unsupported electronic material may trigger investigation but cannot conclusively establish origin. Where origin misdeclaration is not proved, confiscation and related fines or penalties founded on that allegation cannot stand. Goods already cleared for home consumption after examination cannot subsequently be confiscated for absence of phytosanitary certificates because they cease to be imported goods. Seized goods lacking the required certificate remain liable to confiscation, but may be released on redemption and production of the certificate. A penalty cannot be imposed under Section 112 unless the show cause notice proposed that penalty.

Pelargonium sidoides root extract obtained by hydro-ethanolic extraction, solvent removal through vacuum drying and addition of Maltodextrin as an inert carrier is addressed as a vegetable extract rather than a medicament. The notes explain that vacuum drying normally produces a solid extract and does not, without supporting evidence, establish concentration, further extraction or purification that would exclude classification under Heading 1302. An inert carrier used for handling, drying or standardisation does not alter the extract's essential character. Bulk supply as pharmaceutical raw material, without mixed active medicinal constituents, measured doses or retail presentation, does not itself support medicament classification. The stated customs exemption applies subject to prescribed conditions and assessment-stage verification.

Section 60(5) gives the Adjudicating Authority broad jurisdiction over questions arising out of or relating to corporate insolvency resolution, requiring an interpretation that supports expeditious resolution and preservation of asset value. Directions to suspended directors of a lessee corporate debtor to assist the resolution professional of the lessor corporate debtor in identifying and recovering leased electric vehicles had a direct nexus with the insolvency process. Their objection to being directed individually was inconsistent with their acknowledged responsibility to provide relevant information and assistance. The NCLAT upheld the cooperation directions and dismissed the appeal.

An Interim Resolution Professional must receive, verify and collate claims and maintain an updated creditor list for constituting the Committee of Creditors. Partial admission of secured creditors' claims after verification, and their reduced voting share following admission of homebuyers' claims, do not by themselves establish lack of integrity or justify removal. Decisions to retain or replace the professional ordinarily remain within the Committee of Creditors' commercial wisdom, with tribunal intervention limited to exceptional circumstances. Allegations of bias, misconduct, contractual interference and process deadlock did not establish such circumstances, particularly where the relevant contract resolution was stayed and class creditors supported the professional. The applications for replacement and restraint on further committee meetings were rejected.

Constitutional judicial review under Article 226 may extend to an Enforcement Case Information Report (ECIR) and consequential proceedings under the PMLA where they underpin coercive action affecting liberty, property or reputation. Although an ECIR is characterised as an internal administrative document rather than an FIR, that characterisation does not bar constitutional scrutiny. Decisions declining to quash an ECIR under the inherent jurisdiction in Section 482 CrPC do not limit the broader scope of Article 226 review. The High Court may examine the ECIR's legality together with the connected proceedings, avoiding fragmentation of a single cause of action. The preliminary objection was rejected and the writ petition was held maintainable for consideration on merits.

Indivisible turnkey ATM contracts comprising supply, installation, testing and commissioning for a single composite consideration cannot be split to levy service tax on a notional commissioning or installation component where the Finance Act, 1994 provided no charging or valuation mechanism for that segregation. The discussion applies the principle that pre-existing service-tax entries covered service contracts simpliciter and did not permit vivisection of composite contracts before the introduction of works contract service. Consequently, attributing part of the composite consideration to commissioning or installation lacked statutory authority, rendering the related service-tax demand unsustainable.

Article 32 may be invoked to quash criminal proceedings to prevent abuse of process, and the availability of an alternative remedy does not itself bar jurisdiction. However, direct recourse is ordinarily inappropriate where remedies under Article 226 or Section 482 CrPC are available, unless fundamental-right infringement or exceptional circumstances are shown. On the same-transaction test, multiple FIRs cannot continue for one incident or connected offences forming a single transaction, but may proceed for distinct occurrences. Cyber-fraud complaints involving separate inducements, victims, transactions and consequences were treated as prima facie distinct; a common modus operandi or fund transfers alone did not justify clubbing or a composite investigation.

Technology-based recovery mechanisms cannot restrict or disable a borrower's mobile device unless the bank financed acquisition of that device. Where permitted, banks must adopt a gradual approach and preserve essential functions, including incoming calls, SMS access, and emergency SOS features. Regulated entities and service providers must obtain manufacturer or operating-system certification for device-locking technology. Disclosure of borrower or guarantor information to recovery personnel must be limited to what is necessary for loan-recovery duties.

The transition period for mandatory India Conformity Assessment Scheme (i-CAS)-Halal certification for exports of specified meat and meat products to Egypt is extended from six to nine months from 9 February 2026. The extension is intended to enable system readiness and completion of onboarding and accreditation of Egyptian halal certification bodies under i-CAS-Halal. All other requirements under the earlier notification governing these exports remain unchanged.

An inventory-based cross-border e-commerce export framework permits eligible non-marketplace e-commerce entities to conduct export-only inventory operations through a registered Exporter-on-Record (EOR), subject to the Foreign Trade Policy and Consolidated FDI Policy. The EOR may procure only Indian-origin goods from registered Sellers-on-Record against confirmed overseas export orders, with no speculative title transfer or inventory build-up. The EOR must segregate and digitally track export inventory, pay sellers within seven days of acceptance, claim and proportionately pass through export rebates and refunds after any administrative charge, and manage reverse logistics. Returned goods cannot enter the domestic market, and EORs should use notified export hubs where practicable.

The Inventory-based Cross-border E-Commerce Facilitation Framework requires Exporters-on-Record to register through ANF-9A, notify changes in registration particulars, maintain linked digital inventory records, and ensure inventory matches seller declarations. Exporters-on-Record are responsible for destination-country product compliance, seller visibility, brand disclosure, and timely transfer of seller-attributable export benefits. The framework prescribes return and disposal obligations for non-conforming goods and returned consignments, annual independent compliance certification, and five-year record retention. It also establishes DGFT-facilitated resolution of exporter-seller disputes while preserving micro and small enterprises' statutory rights. The procedures and registration form take immediate effect.

License-wise voluntary duty payment data received from Customs/ICEGATE will be integrated into the DGFT portal for paperless processing of Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes. Only payment details displayed on the DGFT officer or customer portal will be recognised for EODC processing and closure. For payments made on or after 1 August 2026, authorisation holders must enter correct licence and IEC details in ICEGATE and verify portal records before filing; Regional Authorities must treat the displayed data as the official record. Missing or incorrect records may be reported through the DGFT Helpdesk with payment proof.

FDI restrictions on B2C and inventory-based e-commerce will not apply to exports of goods or products manufactured or produced in India. A proposed new FDI Policy paragraph permits e-commerce entities to operate an inventory-based e-commerce model exclusively for such exports, subject to the Foreign Trade Policy 2023, the Handbook of Procedures, and applicable foreign exchange export regulations. The existing prohibition on FDI in B2C e-commerce and inventory-based e-commerce therefore remains applicable to domestic sales, while the export-specific exemption becomes effective from the date of the FEMA notification.

Second FIRs are barred where they concern the same incident, offence, or transaction already under investigation. A subsequent FIR remains permissible if it presents a rival version, concerns a separate incident, has a distinct scope, or reveals newly discovered facts or a wider conspiracy. Where an earlier FIR alleged a specific bribe demand and acceptance, a later FIR alleging an extensive corruption conspiracy involving multiple persons, transactions, and communications over time had a materially broader and distinct scope. The subsequent FIR was therefore maintainable, the quashing order was set aside, and investigation was restored.

Attachment before judgment protects only property belonging to the defendant when the suit is instituted and cannot determine whether an earlier transfer was fraudulent. Order XXXVIII Rule 8 read with Order XXI Rule 58 CPC permits adjudication of third-party claims, while Order XXXVIII Rule 10 preserves rights acquired before attachment. A creditor challenging a pre-suit sale under Section 53 of the Transfer of Property Act must prove an intent to defeat or delay creditors; suspicion, related-party dealings, financial difficulty, or partial cash payment is insufficient. A registered sale supported by antecedent dealings and valuable consideration, including adjustment of past liability, remains effective against a subsequent attachment absent cogent proof of collusion or fraudulent intent.

Section 37C of the Central Excise Act exhaustively prescribes valid modes for serving adjudicatory orders, including specified postal and courier methods and, where necessary, affixture. Email transmission is not a prescribed mode and cannot constitute actual or deemed service for calculating the appeal limitation period, particularly where speed-post delivery was unsuccessful. A subsequently supplied certified copy is relevant to service. The appellate authority must decide the appeal on merits without treating it as time-barred based on the email date.