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Supreme Court Holds Customs Duty Payable on Redemption of Confiscated Goods Under Section 125 of Customs Act, 1962 — Interest Under Section 28AB Also Attracts. Redemption fine does not substitute duty; duty and interest are separate liabilities.

The Supreme Court adjudicated two questions arising under the Customs Act, 1962: whether customs duty is payable when confiscated goods are redeemed a...

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Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

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High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.

This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...

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Supreme Court Quashes Confiscation Order in M.P. Prohibition of Cow Slaughter Act Case After Acquittal. Confiscation of Vehicle Under Section 11(5) is Unjustified When Criminal Charges Are Not Proved, as the Act Lacks a Non-Obstante Clause Ousting Jurisdiction of Criminal Courts.

The dispute arose from the confiscation of a truck under the M.P. Prohibition of Cow Slaughter Act, 2004, after the accused persons, including the tru...

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Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

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Supreme Court Allows Appeal Against Confiscation of Truck Under UP Excise Act — Collector's Confiscation Power Not Exclusive When Criminal Trial Is Pending. Magistrate Retains Jurisdiction Over Seized Property Under CrPC When IPC Offences Are Also Involved.

The appellant, owner of a truck seized for transporting 154 cartons of illicit liquor along with a country-made pistol and live cartridges, challenged...

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CIVIL APPEAL NO. 7370 OF 2026

The present Civil Appeal arises from a suit for declaration of ownership of agricultural properties based on a Will dated 20.04.2018, allegedly execut...