The Court upheld acquittal after finding that the accused was given an impermissible third option during search. It ruled that non-compliance with Section 50 vitiated the trial and made recovery unreliable.
The Court addressed whether appeals could proceed despite low tax effect. It held that since Rule 8(3A) was already struck down and not in issue, appeals were not maintainable.
The authority held that bulk drugs, including APIs, fall within the definition of drugs under applicable laws. Consequently, IGST at 5% applies under the specific rate notification.
In re FMC India Private Limited (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai, examined an application filed by FMC India Private Limited seeking classification of two chemicals—Carbosulfan Technical and Clomazone Technical—under the Customs Tariff Act, 1975, following amendments introduced by the Finance Act, 2025. The applicant contended that these chemicals, being separate […]
The issue involved classification of EV parts under customs tariff. The Authority refused to issue a ruling as a similar matter was already pending before the High Court, rendering the application non-maintainable.
The Court held that an assessment order passed in the name of an amalgamating, non-existent entity is void. It ruled that system glitches cannot cure a fundamental jurisdictional defect.
The Court held that rejection of a lower withholding certificate without reasons violates Rule 28AA. It remanded the matter for fresh consideration with a speaking order.
The tribunal ruled that compensation under a government-approved restructuring scheme qualifies as retrenchment. It allowed full tax exemption under Section 10(10B).
The Tribunal upheld deletion of addition as seized loose sheets lacked key details and no supporting evidence proved unaccounted sales. Reliance solely on such documents was held insufficient.
The tribunal held reopening invalid where actual escaped income was below ₹50 lakh. It clarified that jurisdiction depends on real income, not transaction value.
