Personal customs penalties depend on the person's own conduct, not merely on the confiscability of imported goods. Under Section 112(a) of the Customs Act, 1962, liability may arise from a person's own act or omission rendering goods liable to confiscation or from abetment of such conduct. The direct limb can operate on a strict-liability basis where a person's own act or omission renders goods confiscable; an allegation of abetment instead requires evidence of participation or culpable facilitation. Section 114AA requires knowing or intentional making, signing or use, or causing the making, signing or use, of a declaration, statement or document that is materially false or incorrect in customs business.

Section 17(4) is optional for a registration of a banking company or financial institution, including a non-banking financial company, engaged in accepting deposits or extending loans or advances. Once one eligible registration opts, all eligible registrations of the same entity must comply. The fifty percent restriction does not apply to qualifying inputs, input services and capital goods received from another registered person with the same PAN, provided both registrations have opted. Qualifying same-PAN credit is availed, while fifty percent of the remaining eligible credit is availed and the balance permanently reversed.

Intermediary classification under Section 2(13) of the IGST Act distinguishes arranging or facilitating supplies between other persons from supplying services on one's own account. The intermediary framework requires at least three parties, a main supply and a distinct ancillary facilitating supply, with conduct resembling that of a broker or agent. Subcontracting the whole or part of a service is not intermediary activity merely because performance supports another supplier's business or involves its customers. Neither a bilateral agreement, contractual label nor remuneration method is conclusive.

Contrived split consignments may be classified as one disassembled motorcycle under Rule 2(a) where objective evidence establishes a single composite import; genuinely independent imports cannot be aggregated merely because their components can be assembled. An incomplete article requires an essential-character assessment, while a complete article may be classified as such when presented disassembled. Under the 1988 Customs Valuation Rules, a classification change alone does not justify rejecting declared value. Reasonable doubt must be supported by evidence, and replacement valuation must follow the prescribed sequence. Residual valuation is available only when earlier methods cannot determine value and must use permissible, non-arbitrary means.

Provisional assessment applies to imports exported from Malaysia of alloy steel chisels/tools and hydraulic rock breakers in fully assembled condition pending a Central Government decision under rule 27(3) of the 1995 anti-dumping rules. The proper officer may obtain sufficient guarantees from importers against provisional assessment, calculated on the CIF value at 162.50% for fully assembled hydraulic rock breakers and 29.21% for alloy steel chisels/tools. These guarantee rates quantify security for anti-dumping duty, if any, that may become payable following the Central Government's decision.

HON'BLE MS. JUSTICE BELA M. TRIVEDI AND  HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA For the Petitioner : Mr. S.V. Raju, ASG, Mr. Arvind Kumar Sharma, AOR For the Respondent : Mr. S. Nagamuthu, Sr. Adv., Mr. Suraj Prakash, Adv., Mr. Abhishek Agarwal, Adv., Ms. Amrita Sinha, Adv., Mr. Ankur S. Kulkarni, AOR, Mr. Tarun, Adv. ORDER 1. Heard Mr. S.V. Raju, learned ASG, appearing for the petitioner-Enforcement Directorate as also Mr. S. Nagamuthu, learned Senior Counsel, appear... ... ...

The admitted amount covers tax, interest, fine, fee and penalty arising from the challenged order that the taxpayer accepts as payable and does not intend to contest; it must be paid in full before appeal. The pre-deposit is 10% of the remaining tax in dispute, with a further 10% required at the Tribunal stage in addition to the amount paid for the first appeal. Where the Appellate Authority modifies the liability, the Tribunal-stage pre-deposit is calculated on the disputed tax confirmed by that authority.

Late fees payable under Section 47 of the Tamil Nadu Goods and Services Tax Act, 2017 are waived for registered persons who failed to furnish FORM GSTR-4 by the due date for the quarters from July 2017 to September 2018. Eligibility for the waiver depends on furnishing the overdue return between 22 December 2018 and 31 March 2019.

Where an appellate order sets aside all additions and effectively requires fresh assessments, Section 153(2A) of the Income-tax Act, 1961 prescribed a nine-month limitation period from the end of the financial year in which the Commissioner received the appellate order. Restoration of issues to the dispute resolution panel does not displace that limit. Even treating receipt by the panel as receipt by the Commissioner, the subsequent panel directions and final assessment orders were issued after the limitation period expired, rendering the assessments invalid.

For vehicles imported as completely built units and not registered anywhere before importation, the quota quantities are 6,000 for engines not exceeding 1,500 cc; 6,000 for petrol engines over 1,500 cc and up to 3,000 cc or diesel engines over 1,500 cc and up to 2,500 cc; and 12,500 for petrol engines over 3,000 cc or diesel engines over 2,500 cc. A separate quota of 2,750 applies to completely built motor vehicles for transporting goods, excluding electric and hydrogen-fuel vehicles. Imports of the specified vehicles are governed by the arrangements and procedure in Annexure VII of Appendix 2A to the Foreign Trade Policy, 2023.

The waiver covers late fees payable under Section 47 for registered persons who failed to furnish outward-supply details in Form GSTR-1 by the applicable due date. It covers details for the months or quarters from July 2017 to September 2018. To qualify, registered persons must furnish the relevant details in Form GSTR-1 between 22 December 2018 and 31 March 2019.

Supplies of goods, services or both between persons specified in clauses (a) to (d) of section 51(1) of the Tamil Nadu Goods and Services Tax Act, 2017, are excluded from the application of Tamil Nadu GST Notification No. II(2)/CTR/823(a-1)/2018, dated 13 September 2018. The exclusion applies where both the supplier and the recipient belong to the specified statutory categories.

Bilateral trade, investment and technological cooperation between India and Hungary were the focus of ministerial meetings and business engagements during a visit to Hungary from 4 to 6 November 2026. A meeting with Hungary's Minister of Science and Technology explored collaboration in emerging technologies, research and innovation between industries and research institutions. The accompanying Indian business delegation interacted with Hungarian trade and investment organisations and held business-to-business meetings with Hungarian companies to explore trade, investment and commercial opportunities.

Rooftop solarisation covers all 2,576 buildings identified as feasible among 4,144 buildings of organisations under the Department of Financial Services' administrative control. Fully commissioned solar photovoltaic plants provide an aggregate installed capacity of 61.50 MW. Feasibility assessments considered roof-access rights, building ownership, shadow profiles and load-bearing parameters. The Department received the PM Surya Ghar Excellence Award, second position in the category for maximum buildings solarised by central ministries and departments, on 5 November 2026.

Special Economic Zone units are added to the categories of registered persons exempt from issuing e-invoices under the Tamil Nadu Goods and Services Tax framework. The exclusion operates alongside the existing categories identified by reference to other sub-rules. The monetary figure in the e-invoicing framework is increased from one hundred crore rupees to five hundred crore rupees.

References concerning the constitution of the Tamil Nadu State-level Screening Committee on Anti-profiteering are corrected to identify the applicable Tamil Nadu goods and services tax rules in place of the corresponding Central rules. In lines 3 and 6, the Tamil Nadu Goods and Services Tax Rules, 2017 replace references to the Central Goods and Services Tax Rules, 2017. In line 4, the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2020 replace the Central Goods and Services Tax (Fourth Amendment) Rules, 2020.

Contractual reimbursement of service tax paid during work execution was not finally adjudicated. The claimant may submit a fresh representation supported by documents, and the respondent must decide it after verification and a hearing within two months. If the claim is found genuine, the respondent must pay it within one month thereafter.

Eligible goods suppliers may obtain e-commerce warehouse-based registration where they have no physical presence, using the same Permanent Account Number as an existing registration, subject to the output tax liability condition and operator consent. Applications require home-State registration details and, where not completed earlier, biometric Aadhaar authentication, document verification and physical verification. Warehouse changes require an amendment application and operator consent; specified failures to amend or cancellation of the home-State registration can result in deemed cancellation. Registration amendments generally require an application within fifteen days, with principal-place changes subject to examination and deemed amendment where the officer does not act within the applicable period.

The e-invoice schema under rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017 is replaced by Form GST INV-1, effective on publication in the Official Gazette. The Invoice Registration Portal generates the IRN in response to a registration request; the supplier need not populate it in the request, but an e-invoice is valid only when it has an IRN. Supplier and recipient information is mandatory. At least one item detail must be reported. For taxable supplies, either IGST or CGST together with SGST or UTGST is reported. E-way bill details are optional, but transportation distance is mandatory when that section is selected.

Specified transactions under Odisha's GST framework are expanded to include supplies of goods or services, or both, received from an unregistered person where tax is payable by the recipient on a reverse charge basis, and imports of services. Supplies of goods or services, or both, to a registered person and supplies for export continue to be included.