BY S. K. VERMA, ADVOCATE – 09.04.2026-19:28 Gold Smuggling under the Customs Act, 1962: A Legal Analysis with Supreme Court Case Laws Introduction Gold smuggling has long been a significant economic offence in India, affecting foreign exchange reserves and revenue collection. The Customs Act, 1962 provides a comprehensive mechanism to prevent illegal import of goods,…
BY S. K. VERMA, ADVOCATE – 02.04.2026-13:28 REVERSE BURDEN OF PROOF UNDER SECTION 123 OF THE CUSTOMS ACT, 1962 1. Introduction Section 123 is a reverse burden of proof provision in customs law. It shifts the burden of proof from the prosecution to the accused in cases involving notified goods (like gold) suspected to be…
Introduction The Consumer Protection Act, 2019 significantly strengthens the remedial framework available to consumers by recognizing not only individual grievances but also mass consumer harm. Section 39(1)(k) is a crucial provision in this regard, as it empowers the District Commission to grant compensation where injury is suffered by a large number of consumers who are…
S. K. Verma January-30-2026 18:43 Section 16 of the CGST Act – Eligibility and Conditions for Input Tax Credit (ITC) One of the most important pillars of the Goods and Services Tax (GST) framework is Input Tax Credit (ITC). The availability of ITC ensures that GST remains a tax on value addition and avoids the…
