LiveLawBiz: Business Law Daily Round-Up: December 12, 2025

Update: 2025-12-13 05:20 GMT

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TAXCustoms | Goods Cannot Be Confiscated Solely On Local Market Survey/Opinion Without Proof Of Smuggling: CESTAT AllahabadCENVAT Credit Rules | Storage Of Finished Goods Outside Factory Due To Space Constraints Covered Under Rule 2(l); Credit Cannot Be Denied: CESTATIncome Tax Disputes Before HCs Doubled In Value Over Past Four Financial Years: Govt Tells Rajya SabhaCustoms Act | Mens...

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TAX

Customs | Goods Cannot Be Confiscated Solely On Local Market Survey/Opinion Without Proof Of Smuggling: CESTAT Allahabad

CENVAT Credit Rules | Storage Of Finished Goods Outside Factory Due To Space Constraints Covered Under Rule 2(l); Credit Cannot Be Denied: CESTAT

Income Tax Disputes Before HCs Doubled In Value Over Past Four Financial Years: Govt Tells Rajya Sabha

Customs Act | Mens Rea Mandatory For Penalty U/S 114AA; Assessee Cannot Be Punished On Assumptions: CESTAT Chennai

Income Tax | Reassessment Cannot Be Initiated On Identical Survey Material Already Accepted In Earlier Proceedings: Calcutta High Court

Orissa High Court Grants Interim Stay On ₹512 Crores GST Levy On Assignment Of Right To Use Natural Resources

IPR

Delhi High Court Revives Street One's Opposition To Registration Of the 'Street 9' Trademark

Delhi High Court Orders Removal Of Marks Bearing Chandigarh Realty Firm's 'Elante' Trademark