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.

Each cyber cafe must register with a designated registration agency and obtain a unique registration number. Access to computer resources requires prior user identification, retention of authenticated identity records, and logging of user, terminal, and session details. Logs, website-access history, and proxy-server records must be securely retained, protected against alteration, and backed up for at least one year; monthly usage reports are required. Operators must maintain specified physical-layout, time-synchronisation, anti-tampering, content-control, staff-record, and illegal-activity prevention measures, cooperate with inspections, and report reasonable suspicion concerning users to police.

Section 438 of the Code of Criminal Procedure does not list initiation of proclamation and attachment proceedings under Sections 82 and 83 as a statutory exclusion from anticipatory bail. Although anticipatory bail is ordinarily unavailable to a proclaimed offender, a proclamation initiated after an application is filed does not itself prevent consideration on merits. Relevant factors for interim protection pending investigation include unexplained delay in the FIR, substantially similar prior allegations against others, and the applicant's undertaking to cooperate. Protection may operate until the charge-sheet, subject to appearance before the investigating officer, cooperation, and safeguards against misuse.

Reassessment under the statutory framework for an eligible assessee became the operative remedy after the petitioner opted to pursue reassessment. The pending writ challenges required no further adjudication because a related order had already addressed the available course of action. The petitioner retained liberty to pursue the remedy in accordance with that related order, and the connected miscellaneous petitions were also closed.

Documented opening cash balances, supported by prior withdrawals from multiple bank accounts and a cash-flow statement, explained subsequent cash deposits. Where the cash-flow statement and bank records establish the source and no defect is identified, an addition cannot rest solely on assumptions about normal human behaviour or preponderance of probabilities. The cash deposits were treated as explained, and the addition was deleted.

Body corporates handling sensitive personal data or information must publish a privacy policy, obtain written consent before collection, collect data only for a lawful and necessary purpose, provide collection notices, limit retention and use, and permit review and feasible correction. Third-party disclosure generally requires prior permission, subject to contractual, legal, government-agency, and lawful-order exceptions. Transfers require equivalent data protection and contractual necessity or consent. Reasonable security practices require documented information-security controls, with regular independent certification or audit.

Intermediaries had to publish user-facing policies prohibiting unlawful, harmful, infringing, deceptive, malicious and security-threatening content. They could not knowingly host, publish, transmit or modify prohibited information. On acquiring knowledge or receiving qualifying written notice from an affected person, an intermediary had to disable the information within thirty-six hours and preserve associated records for at least ninety days. Further obligations included reasonable security practices, cyber-security incident reporting, lawful assistance to authorised agencies, restrictions on technical circumvention, and grievance redressal within one month.

Goodwill arising from an amalgamation, representing consideration paid above the net value of acquired assets, falls within depreciable intangible assets. Business or commercial rights of a similar nature are included within the statutory category of eligible intangible assets for depreciation. Depreciation may therefore be claimed on amalgamation goodwill, subject to appropriate quantification. Where entitlement to depreciation on the same goodwill has already been recognised for an earlier assessment year, the relevant-year depreciation is to be computed consistently with the earlier directions.

Intermediaries must remove or disable access to unlawful information within thirty-six hours of actual knowledge under section 79(3)(b). Actual knowledge can arise only from a competent court order or a reasoned written intimation issued by an authorised officer of prescribed seniority. Each intimation must identify its legal basis, the unlawful act, and the precise online location of the material; police-issued intimations require a specially authorised senior officer and all intimations undergo monthly necessity and proportionality review.