Owning, converting and buildingCase quashed
MH 01 EF 0007
28 September 2026 · Mumbai City, Maharashtra · Estate Officer, The Oriental Insurance Company Ltd; Bombay City Civil Court; Bombay High Court
A family business had rented two rooms in a Fort, Mumbai building since before 1947. The building later passed to a state-owned general insurer, whose Estate Officer ordered the family evicted in 1998 as 'unauthorised occupants'. The only ground was that the original proprietorship had been turned into a partnership and then a private company. On 28 September 2026, 24 years after the writ petition was filed, the Bombay High Court quashed the eviction.
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Charging and storing what you likePenalised; penalty set aside
MH 01 EF 0006
22 September 2026 · Mumbai City, Maharashtra · National Pharmaceutical Pricing Authority; Collector, Mumbai City (recovery as land revenue); Bombay High Court
India's drug-price regulator, the NPPA, demanded about Rs 11.4 crore, including interest, from a company for selling an osteoarthritis tablet above a 'ceiling price' that the government had never fixed for that tablet. The claim rested on a 2009 NPPA notification applying ceilings to any formulation containing a scheduled drug. On 22 September 2026 the Bombay High Court quashed that notification entirely and barred action on the demands.
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Keeping and bringing in goldPre-arrest bail refused
BR 01 EF 0001
21 September 2026 · Patna, Bihar · Patna High Court (Justice Rudra Prakash Mishra); DRI, Patna Regional Unit
DRI officers intercepted a train passenger at Patna Junction and seized gold in paste form weighing 1153.800 grams valued at Rs 1,39,54,057. A Customs complaint was filed under Section 135(1)(b) of the Customs Act. The Patna High Court refused bail given the quantity, concealment and statutory bar.
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Moving and investing your capitalGoods seized
HR 26 EF 0001
16 September 2026 · Gurugram, Haryana · Directorate of Enforcement (Assistant Director, Bengaluru Zonal Office); High Court of Karnataka
The Enforcement Directorate seized a property in Gurgaon under Section 37A of FEMA over suspected holding of foreign securities. It also rejected a request for no-objection to invest USD 100 million in an overseas-linked entity. The High Court order dated 16 September 2026 records both actions and the writs challenging them.
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Owning, converting and buildingPenalised
CH 01 EF 0002
15 September 2026 · Chandigarh, Chandigarh · Punjab and Haryana High Court (Justices Jasgurpreet Singh Puri and Pravindra Singh Chauhan); Chandigarh Administration
Chandigarh's estate authorities ordered the demolition of sheds built for a fish-farming and poultry business on agricultural land in village Mani Majra under the Punjab New Capital (Periphery) Control Act. The petitioners said they had run the business for 20 to 30 years and had bought the land. The Punjab and Haryana High Court dismissed their challenge on 15 September 2026.
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Owning, converting and buildingCase quashed
MH 01 EF 0003
11 September 2026 · Raigad, Maharashtra · High Court of Judicature at Bombay; Pen Municipal Council; Pen Police Station, Raigad
The Pen Municipal Council alleged a telecom tower was built on premises at survey No. 1923(B) without permission and the Pen Police registered FIR No. 37 of 2020 under section 53(7) of the MRTP Act with a chargesheet in Summary Case No. 159 of 2020. The tower company said it had applied for permission and the criminal case was premature. The Bombay High Court on 11 September 2026 allowed the petition and quashed the proceedings.
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Keeping and bringing in goldProsecution pending
MN 01 EF 0001
10 September 2026 · Imphal West, Manipur · Customs Department; Commissioner of Customs (Appeals), Guwahati; Customs, Excise and Service Tax Appellate Tribunal, Kolkata; High Court of Manipur at Imphal
Customs absolutely confiscated 498 grams of gold and imposed a Rs 1.70 lakh penalty after a passenger was intercepted at Imphal Airport. CESTAT set aside the order for lack of corroborating evidence and procedural unfairness. The Customs Department's appeal remains pending before the Manipur High Court, which adjourned it on 10 September 2026.
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Moving and investing your capitalGoods confiscated
AP 39 EF 0009
10 September 2026 · Nellore, Andhra Pradesh · Customs (Preventive), Vijayawada (search and confiscation); Customs, Excise and Service Tax Appellate Tribunal, Hyderabad (final order)
In October 2022 customs officers searched a Nellore bullion trader's home and office and seized Rs 1,68,95,000 in cash, alleging it was the sale proceeds of smuggled gold, though no gold or smuggling document was found. The cash was confiscated and a Rs 10 lakh penalty imposed. The first appeal set that aside but ordered fresh adjudication; on 10 September 2026 the tribunal dismissed Customs' appeal and ordered the money released.
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Charging and storing what you likeCase quashed
TN 28 EF 0001
9 September 2026 · Namakkal, Tamil Nadu · Madras High Court (Justice S. Alli)
Police charged a person in Namakkal with storing motor spirit and high speed diesel in violation of the Essential Commodities Act. The case was pending as C.C.No.314 of 2023 before the Judicial Magistrate No.II, Namakkal. On 9 September 2026 the Madras High Court allowed the petition and quashed the trial case.
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Hiring and firingPenalised
TN 00 EF 0001
9 September 2026 · Tamil Nadu · Madras High Court (Dr. Anita Sumanth, J.)
The ESI Corporation raised contribution demands against a private matriculation school. The school challenged two 2020 demand orders in the Madras High Court. On 9 September 2026 the Court allowed the school to withdraw the writ petition to avail the ESI Amnesty Scheme.
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Keeping and bringing in goldGoods confiscated
UP 70 EF 0001
2 September 2026 · Prayagraj, Uttar Pradesh · High Court of Judicature at Allahabad, Lucknow Bench (Justice Shekhar B. Saraf and Justice Abdhesh Kumar Chaudhary); Directorate of Revenue Intelligence, Lucknow Zonal Unit; Commissioner of Customs (Preventive), Lucknow
DRI officers seized three foreign-marked gold bars hidden in shoes from bus passengers at Prayagraj. The High Court held the gold was smuggled foreign-origin gold and restored its confiscation.
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Owning, converting and buildingGoods seized
RJ 27 EF 0001
1 September 2026 · Udaipur, Rajasthan · Udaipur Development Authority; Rajasthan High Court, Jodhpur (Justice Sameer Jain)
The Udaipur development authority ordered seizure and removal of hotel and resort constructions treated as unauthorised building in the Sajjangarh eco-sensitive zone. Owners holding conversion orders, allotments and pattas challenged the orders. The High Court decided the connected petitions together on 1 September 2026 and dismissed the writs.
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Charging and storing what you likeGoods confiscated
BR 33 EF 0001
1 September 2026 · Samastipur, Bihar · Patna High Court (Division Bench); Collector, Samastipur
The Collector, Samastipur confiscated rice and wheat seized from a private wheat-products company's godown under Section 6-A of the Essential Commodities Act. The company sought release of the Rs 63.01 lakh auction amount with interest. The Patna High Court Division Bench dismissed the appeal on 1 September 2026.
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Hiring and firingProsecution pending
JH 05 EF 0001
29 August 2026 · East Singhbhum, Jharkhand · High Court of Jharkhand at Ranchi; Labour Court
The Labour Court at Jamshedpur ordered a private company to reinstate a Jamshedpur field worker with continuity of service and 25% back wages after dismissal without a domestic inquiry. The company and the worker both filed writs. The Jharkhand High Court dismissed both writs on 29 August 2026, leaving the reinstatement order intact.
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Opening and running a businessCase quashed
AS 12 EF 0001
29 August 2026 · Sonitpur, Assam · Gauhati High Court, Justice Devashis Baruah; Assam Forest Department
Forest Department officials sealed furniture businesses in Dhekiajuli and seized their furniture, saying they were operating without registration under the Assam Wood-Based Industries Rules, 2022. The Gauhati High Court held the shops must register, but that breaching the Rules is not a forest offence because the Rules prescribe no punishment. It ordered the shops de-sealed, the furniture returned and the confiscation proceedings quashed.
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Keeping and bringing in goldGoods confiscated
WB 01 EF 0002
21 August 2026 · Kolkata, West Bengal · Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata
DRI officers went to Hotel Samrat in Kolkata on 12 June 2019. A search of Room 10 found no incriminating material; officers then took four carriers to the DRI office, where personal and baggage searches recovered six 1 kg gold bars worth Rs 2,01,60,000. On 21 August 2026, CESTAT Kolkata affirmed absolute confiscation and the Rs 25,000 penalty on each of four appellants, while reducing the fifth appellant's penalty from Rs 2,25,000 to Rs 1,00,000.
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Trading across bordersProsecution pending
MZ 04 EF 0001
21 August 2026 · Champhai, Mizoram · Gauhati High Court, Aizawl Bench
Customs prosecuted a transporter for moving 310 bags of dry betel nuts seized at Kawlbem. The complaint was filed under Section 135 of the Customs Act, 1962 before the Chief Judicial Magistrate, Champhai. The High Court stayed further proceedings in that complaint on 21 August 2026.
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Charging and storing what you likeCase quashed
MH 04 EF 0002
20 August 2026 · Thane, Maharashtra · High Court of Judicature at Bombay; Turbhe Police Station, Navi Mumbai; confiscation authority (Respondent No.2 under the Essential Commodities Act)
Police seized safflower seeds, sesame seeds and rice from an exporter's godown on 8 March 2013 and registered Crime No. II/22/2013 at Turbhe Police Station, followed by a final Order of Confiscation on 17 May 2013 and an interim order dated 22 August 2013 directing a bank guarantee of Rs.1,51,78,600/-. The exporters said the goods were meant for export, not local sale. The Bombay High Court on 20 August 2026 allowed the writ petition.
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Keeping and bringing in goldPenalised; penalty set aside
MH 01 EF 0005
20 August 2026 · Mumbai, Maharashtra · Customs, Excise and Service Tax Appellate Tribunal, Mumbai
Customs officers seized about 3,723.65 grams of gold valued at about Rs 2.12 crore from a bullion melting operator's premises at Zaveri Bazar, Mumbai, and ordered absolute confiscation plus a Rs 25 lakh penalty. The operator appealed to the Mumbai customs tribunal. On 20 August 2026 the tribunal allowed the appeal and set aside the confiscation and penalty as challenged.
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Trading across bordersPenalised; penalty set aside
TN 01 EF 0003
19 August 2026 · Chennai, Tamil Nadu · Madras High Court (Justice Hemant Chandangoudar); Principal Commissioner of Customs, Chennai; DRI Chennai Zonal Unit
The DRI intercepted a Chennai consignment declared as gas stoves and found undeclared sewing-machine needles and steel measuring tapes. Customs held a forwarding agent jointly liable for Rs 4.56 crore duty plus penalties. The Madras High Court on 19 August 2026 set aside the demand against him.
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Trading across bordersPenalised; penalty set aside
PB 10 EF 0002
18 August 2026 · Ludhiana, Punjab · Customs, Excise and Service Tax Appellate Tribunal, Chandigarh Regional Bench
Customs authorities treated exported parboiled rice as non-parboiled rice and confirmed duty with penalties and a redemption fine. The exporters appealed to the tribunal at Chandigarh. The tribunal set aside the lower orders and allowed the appeals.
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Trading across bordersArrested
AP 39 EF 0008
16 August 2026 · Visakhapatnam, Andhra Pradesh · Directorate of Revenue Intelligence, Ministry of Finance
India charges a 100% customs duty on areca nuts unless they come from a South Asian free-trade partner. The Directorate of Revenue Intelligence says syndicates brought in nuts grown in Indonesia, Thailand and Malaysia while declaring them Bangladeshi. On 16 August 2026 the Ministry of Finance announced nine arrests, searches in Kolkata and Visakhapatnam, and the seizure of 160 tonnes of areca nuts and Rs 75 lakh in cash.
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Trading across bordersGoods seized
NL 00 EF 0001
13 August 2026 · Nagaland · Directorate of Revenue Intelligence, Dimapur; Gauhati High Court, Kohima Bench
DRI officers in Dimapur seized 570 bags of areca nuts worth about Rs 3.19 crore from two trucks intercepted at Kukidolong on 20.12.2025, alleging the nuts were of foreign origin and liable to confiscation under the Customs Act, 1962. The Special Judge in Dimapur had granted the claimant interim custody of the goods on a Rs 10 lakh bond on 12.03.2026. The Gauhati High Court's Kohima Bench allowed DRI's petition on 13.08.2026 and set that release order aside, so the goods stay seized while the criminal case continues.
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Trading across bordersPre-arrest bail refused
HR 30 EF 0001
13 August 2026 · Palwal, Haryana · Delhi High Court; Directorate of Revenue Intelligence
The Directorate of Revenue Intelligence opened an inquiry after foreign-origin cigarettes were seized from a truck intercepted in Palwal. The Delhi High Court recorded that the case pertains to smuggling of foreign cigarettes under the Customs Act. It refused anticipatory bail and dismissed the application.
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Keeping and bringing in goldGoods confiscated
AP 39 EF 0007
13 August 2026 · Visakhapatnam, Andhra Pradesh · Directorate of Revenue Intelligence (search); Customs adjudicating authority (confiscation); Customs, Excise and Service Tax Appellate Tribunal, Hyderabad (set aside)
On 5 March 2022 revenue intelligence officers searched a Visakhapatnam jewellery business and seized four gold biscuits (1.6 kg) and Rs 62.71 lakh in cash, treating the gold as smuggled because it bore foreign markings. The owners produced a purchase invoice, bank transfer and tax returns. Customs confiscated everything and imposed penalties; on 13 August 2026 the tribunal set the confiscation and penalties aside.
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Opening and running a businessStatus cancelled
HP 14 EF 0001
12 August 2026 · Solan, Himachal Pradesh · Municipal Corporation, Solan; Himachal Pradesh High Court
Municipal Corporation, Solan de-notified two Saproon vending zones after vendors had been displaced during highway work. The Himachal Pradesh High Court directed the Corporation to reassess that decision within four weeks because relevant livelihood and street-vending protections had apparently not been considered.
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Opening and running a businessPenalised
DL 01 EF 0001
11 August 2026 · North Delhi, Delhi · High Court of Delhi at New Delhi (Justice Prathiba M. Singh, Justice Vikas Mahajan); Municipal Corporation of Delhi; Delhi Police; Special Task Force
MCD removed temporary encroachments and the Delhi High Court directed sealing of shops that encroach or allow unauthorised vendors. The court imposed on-spot fines of Rs 10,000 on traders. On 11 August 2026 it issued directions for Samaypur Badli with a beat officer and STF hearing.
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Owning, converting and buildingPenalised
AP 39 EF 0006
11 August 2026 · West Godavari, Andhra Pradesh · Palakollu Municipality; Judicial First Class Magistrate, Palakollu; High Court of Andhra Pradesh
In October 2020 Palakollu Municipality ordered a homeowner to remove construction below the water tank of his own house, built with municipal permission, and threatened demolition. He says he paid a penalty of Rs 2,68,678 fixed by the local magistrate; the municipality says paying does not regularise the building. On 11 August 2026 the High Court set the notices aside because they were sent to the wrong address, leaving the municipality free to start again.
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Opening and running a businessGoods seized
MH 04 EF 0001
31 July 2026 · Thane, Maharashtra · Bureau of Indian Standards, Mumbai Branch Office
The BIS Mumbai office searched a shop at Vashi Railway Station in Navi Mumbai on 30 July 2026 and seized 12 power banks, headsets and earbuds. The goods bore invalid BIS registration numbers in violation of the BIS Act. BIS said it will file a criminal complaint.
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Buying, holding and trading cryptoGoods seized
AP 39 EF 0005
29 July 2026 · YSR Kadapa, Andhra Pradesh · Crime Branch, Indore police (freeze via ICICI Bank, Kadapa); High Court of Andhra Pradesh (partly lifted)
A Kadapa software professional sold 1,360 USDT, a dollar-linked cryptocurrency, to a buyer on a peer-to-peer platform in May 2023. After a cyber-fraud complaint against the buyer in Indore, police had the seller's entire bank account debit-frozen, though he was not named as an accused. On 29 July 2026 the High Court ordered the account unfrozen except for the Rs 26,600 in dispute.
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Owning, converting and buildingPenalised
DL 00 EF 0001
21 July 2026 · Delhi · Municipal Corporation of Delhi, Appellate Tribunal MCD and Delhi High Court
MCD ordered demolition of construction beyond the sanctioned plan above an owned flat in Delhi. The Delhi High Court refused interim interference with that order, while leaving the owner's statutory appeal to be decided on its merits.
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Holding and spending foreign currencyGoods seized
AP 39 EF 0004
21 July 2026 · Guntur and West Godavari, Andhra Pradesh · Vijayawada Customs (Preventive) Commissionerate (seizure); Customs, Excise and Service Tax Appellate Tribunal, Hyderabad (final order)
In October 2023 customs officers stopped a bus at Kaza toll plaza and seized foreign currency worth about Rs 13.10 lakh from a passenger, then searched a Narsapur gold merchant's shop and seized 940 grams of gold and US$4,250. The adjudicating officer confiscated everything and imposed an Rs 8 lakh penalty. On appeal the currency was released on redemption; on 21 July 2026 the tribunal dismissed Customs' challenge.
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Moving and investing your capitalGoods seized
MH 01 EF 0002
10 July 2026 · Mumbai, Maharashtra · Directorate of Enforcement
The ED searched multiple premises in Mumbai on 9 July 2026 in a FEMA case involving a Mumbai export company. The agency said it found evidence of undisclosed foreign companies and bank accounts and unrealised export proceeds worth crores of rupees. Devices and documents were seized and examination continues.
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Opening and running a businessPenalised
AP 39 EF 0003
7 July 2026 · NTR (Vijayawada), Andhra Pradesh · Vijayawada Municipal Corporation, on the direction of the High Court of Andhra Pradesh
Acting on a public-interest petition by shop owners, the High Court on 4 February 2026 directed Vijayawada's municipal commissioner to ensure only licensed vendors operate on Besant Road. Officials found only 90 of 257 hawkers held vending certificates. On 7 July 2026 the corporation began evicting the rest; officials said 140 were removed on the first day.
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Keeping and bringing in goldPenalised; penalty set aside
TR 01 EF 0002
2 July 2026 · West Tripura, Tripura · Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata
Customs officers seized a gold chain and bangle weighing 182.78 grams from a passenger flying Agartala to Kolkata in August 2023 and absolutely confiscated them with penalties. The Commissioner (Appeals) upheld that order in August 2025. The CESTAT Eastern Zonal Bench in Kolkata allowed the passenger's appeal in July 2026 and directed release of the jewellery.
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Owning, converting and buildingCase quashed
MP 33 EF 0001
1 July 2026 · Shivpuri, Madhya Pradesh · High Court of Madhya Pradesh at Gwalior (Justice Milind Ramesh Phadke); [name withheld], Shivpuri
The municipal council told a private developer in Shivpuri to immediately stop work on its own commercial-cum-residential project, alleging basement area beyond 1,566 sqm. The developer said its sanctioned plan allowed two basements of about 2,764 and 2,815 sqm. The High Court held the notice misread the rules and quashed it.
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Owning, converting and buildingPenalised
TN 51 EF 0001
29 June 2026 · Nagapattinam, Tamil Nadu · Madras High Court (Dr. G. Jayachandran and N. Mala, JJ.)
A building owner in Nagapattinam Municipality faced lock-and-seal action for unauthorised construction in deviation of permission. The owner sought to quash municipal notice Na.Ka.No.1341/2024/F.1 dated 09.04.2026. On 29 June 2026 the Madras High Court dismissed the writ petition.
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Keeping and bringing in goldPenalised; penalty set aside
AS 01 EF 0002
24 June 2026 · Kamrup (Metro), Assam · Customs, Excise & Service Tax Appellate Tribunal, Regional Bench (Court No. 1); Directorate of Revenue Intelligence, Guwahati Zonal Unit; Commissioner of Customs (Preventive), NER, Shillong
DRI's Guwahati unit seized six gold bars weighing 996.020 grams from a man near Pan Bazar, Guwahati, and later four more bars from a Guwahati residence. The Commissioner of Customs (Preventive), Shillong ordered absolute confiscation plus penalties. On 24.06.2026 the CESTAT set aside the confiscation of the six bars and set aside the penalties.
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Owning, converting and buildingCase quashed
GJ 01 EF 0003
22 June 2026 · Ahmedabad, Gujarat · Gujarat High Court (Justice Niral R. Mehta); Ahmedabad Municipal Corporation
Owners of shops and a cellar in a commercial complex in Ahmedabad had extra ground-floor and parking-area construction regularised in 2015. The municipal authority cancelled the regularisation and issued a demolition notice. The Gujarat High Court on 22 June 2026 quashed both the cancellation order and the notice.
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Moving and investing your capitalGoods seized
KA 01 EF 0002
19 June 2026 · Bengaluru Urban, Karnataka · Directorate of Enforcement, Bengaluru Zonal Office
The Enforcement Directorate said it searched six Bengaluru premises on 17 June 2026 over unauthorised cross-border transfers using virtual digital assets. The agency reported preliminary FEMA contraventions of more than Rs 2,500 crore and restraint of bank accounts holding about Rs 6 crore. Investigation was continuing with no arrests announced.
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Trading across bordersProsecution pending
KL 07 EF 0001
16 June 2026 · Ernakulam, Kerala · High Court of Kerala at Ernakulam; Commissionarate of Customs (Preventive), Cochin
The Customs Preventive Commissionerate arrested the applicant, accused No. 7 in O.R. No. 1/2026, on allegations that he facilitated the smuggling and registration of Bhutan-origin vehicles without payment of customs duty. The Kerala High Court recorded that Operation Numkhor in Kerala resulted in the seizure of 36 foreign vehicles. It granted bail on a Rs 1 lakh bond with two solvent sureties, subject to conditions.
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Trading across bordersGoods seized
TG 07 EF 0002
9 June 2026 · Ranga Reddy, Telangana · Telangana High Court; Air Customs, Hyderabad; CISF
Customs officers at Hyderabad airport seized iPhones, watches, drones and consoles from a passenger arriving from Abu Dhabi. The Telangana High Court recorded the seizure through panchanama of 11/12.11.2025 and dismissed the passenger's writ challenge.
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Moving and investing your capitalPenalised
TN 01 EF 0002
3 June 2026 · Chennai, Tamil Nadu · Reserve Bank of India (compounding); Directorate of Enforcement
The Enforcement Directorate investigated a Chennai-registered supply-chain company under FEMA and filed a complaint before the Adjudicating Authority. The company sought compounding, the RBI compounded the contraventions on 8 April 2026 on ED no-objection for Rs 12,52,984, ending the proceedings. ED reported it on 3 June 2026.
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Hiring and firingPenalised
DL 03 EF 0001
30 May 2026 · South East Delhi, Delhi · Delhi High Court
The Delhi High Court held that a private garment company illegally terminated two skilled workers under the guise of transferring them from Delhi to Gurgaon. It ordered reinstatement in Delhi, continuity of service and 50% back wages.
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Keeping and bringing in goldGoods confiscated
MP 09 EF 0001
19 May 2026 · Indore, Madhya Pradesh · Customs, Excise and Service Tax Appellate Tribunal, New Delhi; DRI Indore
DRI officers stopped a car at a toll plaza in Indore and seized three gold bars of about 3 kg said to be of foreign origin. The adjudicating authority ordered absolute confiscation and a Rs 6 lakh penalty. CESTAT upheld that order in May 2026 and the High Court later admitted a challenge.
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Opening and running a businessCase quashed
PB 10 EF 0001
18 May 2026 · Ludhiana, Punjab · Punjab and Haryana High Court; Punjab Police
Police in Khanna booked a man for alleged recovery of 27 boxes of country-made and English liquor being carried in a car. The trial court declared him a proclaimed person. The High Court allowed his plea and quashed the proclaimed-person order.
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Keeping and bringing in goldProsecution pending
MZ 01 EF 0001
7 May 2026 · Aizawl, Mizoram · Gauhati High Court; Directorate of Revenue Intelligence
DRI officials arrested a person from Aizawl in a gold case and the Gauhati High Court later allowed regular bail. The court recorded recovery of 996.38 grams of suspected smuggled gold of foreign origin valued at Rs 1,62,31,030. The prosecution under the Customs Act remains pending subject to bail conditions.
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Holding and spending foreign currencyProsecution pending
MH 01 EF 0004
5 May 2026 · Mumbai, Maharashtra · Bombay High Court (Justice M. M. Sathaye); appellant: Commissioner of Customs, Prosecution Cell, CSMIA Mumbai
Customs prosecutors in Mumbai charged arriving passengers after about USD 1,80,000 in concealed currency was recovered from handbags. The trial magistrate in Mumbai acquitted the accused in April 2024. The Bombay High Court granted the Customs leave to appeal on 5 May 2026 and admitted the appeal, so prosecution continues.
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Charging and storing what you likeConvicted
RJ 13 EF 0001
22 April 2026 · Sri Ganganagar, Rajasthan · Rajasthan High Court, Jodhpur (Justice Farjand Ali); Special Judge, Essential Commodities Act Cases, Sri Ganganagar (trial court)
A trial court convicted a shopkeeper in Sri Ganganagar district for storing diesel and kerosene without a valid licence under the Essential Commodities Act and released him on probation. The State appealed seeking a substantive sentence. The High Court dismissed the State appeal in April 2026 and kept the probation order.
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Charging and storing what you likePenalised; penalty set aside
GJ 04 EF 0001
21 April 2026 · Bhavnagar, Gujarat · Gujarat High Court (Justice Hasmukh D. Suthar); Collector, Bhavnagar; Additional Sessions Judge, Bhavnagar
Supply officers checking a fuel dealership found extra diesel and furnace oil, no price-stock board, no furnace-oil licence and an un-updated stock register. The Collector confiscated Rs 84,875 of seized stock. The Gujarat High Court on 21 April 2026 dismissed the State's revision and left the acquittal and release of goods in place.
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Trading across bordersArrested
MH 01 EF 0001
20 April 2026 · Raigad, Maharashtra · Directorate of Revenue Intelligence, Mumbai
The DRI in Mumbai intercepted 132 containers at Nhava Sheva Port that were declared as Toor Dal but held watermelon seeds and green peas worth about Rs 139 crore. The proprietor of the importing firm was arrested and the goods were seized. The press release is dated 20 April 2026.
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Keeping and bringing in goldPenalised
GJ 05 EF 0001
16 April 2026 · Surat, Gujarat · Gujarat High Court (Justice A.S. Supehia and Justice Pranav Trivedi); Additional Commissioner of Customs, Surat; DRI Regional Unit Surat; Special Operation Group, Surat Police
Customs imposed a Rs 4,46,47,485 penalty on a trader accused of funding gold bought in the United Arab Emirates and smuggled as paste through Surat airport. The High Court recorded that the role fell under both aiding import and dealing in goods liable to confiscation. It dismissed the challenge to the penalty order.
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Hiring and firingPenalised; penalty set aside
AP 39 EF 0002
10 April 2026 · Tirupati, Andhra Pradesh · Employees' State Insurance Corporation (demand); High Court of Andhra Pradesh (set aside and remanded)
In 2015 the Employees' State Insurance Corporation ordered a Tirupati labour contractor to pay Rs 1,44,788 in contributions for June 2010 to March 2011 and started recovery. A municipal certificate said she had supplied no contract labour from April 2010. On 10 April 2026 the High Court set the demand aside and sent it back for a fresh hearing.
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Moving and investing your capitalPenalised
DL 00 EF 0003
8 April 2026 · Delhi · High Court of Delhi at New Delhi (Justice Navin Chawla, Justice Ravinder Dudeja); Special Director, Directorate of Enforcement; Appellate Tribunal for Foreign Exchange, New Delhi
The Enforcement Directorate penalised three deposit holders for contravention over NRNR accounts opened while in Canada. The Appellate Tribunal and adjudicator had imposed penalties plus confiscation. On 8 April 2026 the Delhi High Court kept the penalties but set aside the confiscation as non-speaking.
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Hiring and firingProsecution pending
GJ 06 EF 0001
2 April 2026 · Vadodara, Gujarat · Gujarat High Court (Division Bench: Justice Bhargav D. Karia and Justice L. S. Pirzada); Assistant Labour Commissioner, Vadodara; Labour Court, Vadodara
The Assistant Labour Commissioner in Vadodara referred a dispute over a senior executive's resignation and separation to the Labour Court for adjudication. The company said the executive was a manager, not a workman, and had resigned voluntarily. The Gujarat High Court on 2 April 2026 dismissed the company's appeal and kept the reference alive.
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Owning, converting and buildingProsecution pending
MZ 01 EF 0002
27 March 2026 · Aizawl, Mizoram · Gauhati High Court (Aizawl Bench)
The Aizawl Municipal Corporation had stopped new building work after a High Court freeze on the Bawngkawn-Durtlang road. The High Court recorded that it allowed a homeowner to build G+6 only. The High Court ordered that any part above the height limit must be demolished.
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Owning, converting and buildingPenalised
TG 14 EF 0004
24 March 2026 · Hyderabad, Telangana · Greater Hyderabad Municipal Corporation (GHMC); Telangana High Court Division Bench (Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin)
GHMC found that the owner of a house in Mahesh Nagar Colony, Nampally built first to fourth floors after a 2018 permission had expired. GHMC passed a speaking order on 23.12.2025 directing removal and sealed the property on 13.01.2026. The Telangana High Court on 24.03.2026 disposed of the owner's appeal, leaving GHMC free to demolish as per law.
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Hiring and firingPenalised
KA 01 EF 0003
23 March 2026 · Bengaluru Urban, Karnataka · High Court of Karnataka at Bengaluru
The Employees State Insurance Corporation appealed against an ESI Court order that had set aside damages for late payment. The High Court recorded that contributions for July 1992 to March 1995 were paid belatedly in 2005-2007. On 23 March 2026 it allowed the appeal and held the employer liable for damages.
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Keeping and bringing in goldGoods confiscated
TG 14 EF 0002
18 March 2026 · Hyderabad, Telangana · Customs, Excise and Service Tax Appellate Tribunal, Hyderabad
CISF officers intercepted a passenger from Singapore at RGI Airport Hyderabad and handed four concealed gold-paste packets to Customs. Customs extracted 844 grams of gold valued at Rs 34,68,840 and ordered absolute confiscation with penalty. The CESTAT Hyderabad dismissed the appeal and upheld confiscation.
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Trading across bordersCase quashed
KA 01 EF 0001
9 March 2026 · Bengaluru Urban, Karnataka · Karnataka High Court (Justice S.R. Krishna Kumar); Commissioner of Customs, City Customs Commissionerate, Bengaluru
The High Court recorded that Customs seized 28 MT of roasted areca nuts imported from Indonesia under a September 2024 bill of entry. The Court held the seizure memo, provisional assessment and show-cause notice were illegal and ordered release of the goods. The dispute was only over tariff classification and valuation of a farm produce.
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Hiring and firingPenalised; penalty set aside
TG 14 EF 0003
27 February 2026 · Hyderabad, Telangana · Telangana High Court (Justice G.M. Mohiuddin); Employees Insurance Court and Chairman, Industrial Tribunal-I, Hyderabad; Employees State Insurance Corporation
The ESI Corporation kept employer contributions collected for branch staff in areas where the ESI Act had not been extended. The Employees Insurance Court ordered refund of the employer's share for January 2013 to March 2014. The Telangana High Court on 27.02.2026 dismissed the Corporation's appeal and confirmed the refund.
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Charging and storing what you likeConvicted
WB 33 EF 0001
24 February 2026 · Paschim Medinipur, West Bengal · Calcutta High Court (Appellate Side); trial: Special Court (Essential Commodities Act), Midnapore
The Calcutta High Court on 24 February 2026 upheld a 1989 conviction of an oil and fertiliser dealer for storing diesel, kerosene and fertilisers without licences or papers. The court replaced the one-year jail term with probation and a Rs. 20,000 fine. The judgment records a victimless stocking and paperwork violation with no adulteration or diversion charge.
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Charging and storing what you likeCase quashed
MP 43 EF 0001
19 February 2026 · Ratlam, Madhya Pradesh · High Court of Madhya Pradesh at Indore (Justice Sanjeev S Kalgaonkar); Judicial Magistrate First Class, Ratlam; I Additional Sessions Judge, Ratlam
Police and the Fertiliser Inspector booked a fertiliser dealer in Ratlam district for storing fertiliser at two places other than the licensed premises. The dealer said the shift was temporary during godown repairs and had been intimated in writing. The High Court held no offence was made out and discharged the dealer.
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Trading across bordersGoods confiscated
DL 00 EF 0002
13 February 2026 · Delhi · High Court of Delhi at New Delhi (Justice Nitin Wasudeo Sambre, Justice Ajay Digpaul); Commissioner of Customs Preventive; Directorate of Revenue Intelligence
Customs ordered absolute confiscation of 25,01,200 foreign cigarette sticks and a Rs 25 lakh penalty. The Delhi High Court recorded the seizure from a vehicle and a godown. On 13 February 2026 it dismissed the trader's appeal.
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Holding and spending foreign currencyAcquitted
DL 02 EF 0001
11 February 2026 · New Delhi, Delhi · Preventive Officers, Customs; trial court; High Court of Delhi
Customs prosecuted an airport immigration official over an alleged plan to carry foreign currency worth Rs 27,77,263 from Delhi to Hong Kong. The Delhi High Court dismissed Customs' appeal and left the official's acquittal intact because the necessary evidence had not been proved.
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Keeping and bringing in goldGoods confiscated
KL 07 EF 0003
6 February 2026 · Ernakulam, Kerala · Customs, Excise & Service Tax Appellate Tribunal, Bangalore; Commissioner of Customs, Cochin
Customs officers seized thirteen one-kg gold bars hidden in airport shuttle coaches at Cochin in May 2015 and penalised 33 people in an alleged airport smuggling network. The tribunal upheld confiscation of the unclaimed 13 kg but cut penalties to the seized quantity, and set aside the confiscation of a jewellery-shop owner's stock, car and penalty for lack of proof.
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Holding and spending foreign currencyPenalised
KL 00 EF 0001
6 February 2026 · Kerala · Supreme Court of India; High Court of Kerala at Ernakulam; Assistant Director of Enforcement, FEMA, Cochin
The Enforcement Directorate's Cochin office took action under Section 3(c) of FEMA against two men for receiving payment otherwise than through an authorised person. The Kerala High Court rejected their appeals in March 2025 and their review petitions in November 2025. The Supreme Court refused to interfere on 6 February 2026 and dismissed their petitions.
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Trading across bordersPenalised; penalty set aside
GJ 12 EF 0001
4 February 2026 · Kachchh, Gujarat · Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad
Mundra Customs seized a consignment of stainless steel coils and proposed confiscation and penalties. The Commissioner (Appeals) had sided with the importer in November 2025 and the department appealed. On 4 February 2026 the CESTAT at Ahmedabad dismissed the department's appeal and ordered the goods released within 10 days.
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Moving and investing your capitalGoods confiscated
TG 07 EF 0001
21 January 2026 · Ranga Reddy, Telangana · Telangana High Court; Customs, Hyderabad; Commissioner (Appeals)
CISF intercepted a student at Hyderabad airport while he was bound for Dubai with UAE dirhams worth INR 7,08,390. He told officials the cash was for semester tuition fees. The Telangana High Court allowed the writ petition on 21.01.2026.
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Trading across bordersPenalised; penalty set aside
OD 00 EF 0001
15 January 2026 · Odisha · Orissa High Court at Cuttack; CESTAT Kolkata; Commissioner of Customs (Appeals)
Customs assessed Rs 13.5 crore duty on two export consignments of iron ore fines. The Commissioner (Appeals) and CESTAT Kolkata set the demand aside. The Orissa High Court dismissed the Commissioner's appeal on 15 January 2026.
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Charging and storing what you likeCase quashed
DL 09 EF 0001
13 January 2026 · South West Delhi, Delhi · Department of Food Supplies and Consumer Affairs, Delhi Police and Delhi High Court
Food-supplies officials inspected a Najafgarh fair-price shop and reported 7.74 quintals of rice beyond the recorded balance and unavailable current records. After a beneficiary survey supported the shopkeeper and the licence was restored, the Delhi High Court quashed the FIR and all consequential proceedings.
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Owning, converting and buildingPenalised
WB 15 EF 0001
9 January 2026 · Hooghly, West Bengal · Calcutta High Court (Appellate Side); [name withheld]
The Calcutta High Court recorded on 9 January 2026 that [name withheld] had found 4014.75 sq ft of unauthorised construction by private building owners and ordered its demolition. The court kept the finding but allowed regularisation under a December 2023 notification on payment of fees, after the owners pay Rs. 10,00,000 compensation to affected neighbours.
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Opening and running a businessPenalised
OD 01 EF 0001
9 January 2026 · Balasore, Odisha · Orissa High Court at Cuttack; [name withheld] and district authorities
[name withheld] ordered shopkeepers in two market complexes to vacate for road widening and drainage work. The shopkeepers said 50-plus units had traded there for decades. The Orissa High Court dismissed their writs on 9 January 2026 and vacated interim protection.
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Owning, converting and buildingCase quashed
UP 33 EF 0001
18 December 2025 · Raebareli, Uttar Pradesh · Allahabad High Court (Justice Alok Mathur)
The High Court recorded that revenue officers deleted a recorded tenure-holder's name and demolished a structure on the land in March 2025 without notice or hearing. The High Court set aside the revenue order as illegal and arbitrary. The High Court ordered restoration of possession and Rs 20 lakh costs against the State.
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Hiring and firingPenalised; penalty set aside
KL 07 EF 0002
18 December 2025 · Ernakulam, Kerala · High Court of Kerala at Ernakulam, Division Bench of Justice Sushrut Arvind Dharmadhikari and Justice Syam Kumar V.M.
The State had fixed minimum wages for staff in non-banking private finance firms by notification dated 16.01.2020. An association of private lending firms challenged it. The Division Bench allowed the appeal on 18 December 2025 and quashed the notification.
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Owning, converting and buildingPenalised; penalty set aside
HP 14 EF 0002
18 December 2025 · Solan, Himachal Pradesh · High Court of Himachal Pradesh at Shimla (Justice Ajay Mohan Goel); Commissioner, Municipal Corporation, Solan; Principal Secretary (TCP), Himachal Pradesh
The Solan municipal chief passed an enforcement order in March 2025 against a private building under the municipal and town-planning building laws. The Town and Country Planning Secretary allowed an appeal against it in August 2025. The High Court set aside both orders for applying the wrong legal framework and sent the matter back for a fresh hearing under one governing law.
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Hiring and firingPenalised; penalty set aside
OD 18 EF 0001
10 December 2025 · Rayagada, Odisha · Orissa High Court (Justice K. R. Mohapatra and Justice Savitri Ratho); Presiding Officer, Tribunal-cum-Labour Court, Bhubaneswar (award set aside)
The management of the private ferro-alloys plant at Theruballi, Rayagada, challenged a 2013 Industrial Tribunal award. The award had answered the wage and additional-dearness-allowance issues in favour of the workmen but rejected their claim on time-bound promotions and grade rationalisation. The Orissa High Court held that the Tribunal had not adequately analysed the evidence or stated the workmen's entitlement, set aside the award, and remitted the reference for fresh adjudication.
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Hiring and firingPenalised
ML 05 EF 0002
2 December 2025 · East Khasi Hills, Meghalaya · High Court of Meghalaya at Shillong, Division Bench
The provident fund authority appealed against leniency given to a private employer-school in Shillong. The High Court recorded that the school had not remitted contributions for years and held the full pre-2008 damages rate applied. The court ordered the balance to be deposited within eight weeks.
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Hiring and firingProsecution pending
TR 01 EF 0001
28 November 2025 · West Tripura, Tripura · Government of Tripura Labour Department; Labour Court, West Tripura; High Court of Tripura
The Tripura Government referred disputes over staffing dismissals to the Labour Court, West Tripura. On 28 November 2025, the High Court permitted the private employer to withdraw its revisions and seek relief through fresh writ petitions, leaving the references and adjudication orders undisturbed.
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Hiring and firingPenalised
HR 29 EF 0001
27 November 2025 · Faridabad, Haryana · Punjab and Haryana High Court, Division Bench; Presiding Officer, Labour Court-II, Faridabad
The Labour Court in Faridabad answered a reference in favour of a press operator and ordered reinstatement with continuity and 50% back wages. A Single Judge replaced reinstatement with Rs 2 lakh lump-sum compensation. The Division Bench on 27.11.2025 dismissed the employer's appeal and kept the Rs 2 lakh with 6% interest.
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Hiring and firingPenalised; penalty set aside
MH 15 EF 0001
18 November 2025 · Nashik, Maharashtra · High Court of Judicature at Bombay; Employees' Provident Fund Organisation (Assistant Provident Fund Commissioner / Recovery Officer)
The EPFO issued a prohibitory order dated 22 August 2025 restraining a private Nashik construction company from paying its lessor, to recover the lessor mill's PF arrears of Rs.2,52,17,137/-. The company said it was not the transferee of the employer and had no privity with the defaulter. The Bombay High Court on 18 November 2025 partly allowed the writ and set aside the order against the company.
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Moving and investing your capitalPre-arrest bail refused
PB 02 EF 0001
17 November 2025 · Amritsar, Punjab · Punjab and Haryana High Court; Directorate of Revenue Intelligence
DRI officers intercepted a passenger at Amritsar airport travelling to Dubai and seized undeclared foreign currency worth about Rs 2.66 crore. The passenger was arrested under the Customs Act. The High Court dismissed the anticipatory-bail pleas of two connected men.
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Holding and spending foreign currencyPenalised; penalty set aside
TG 14 EF 0001
14 November 2025 · Hyderabad, Telangana · Customs, Excise and Service Tax Appellate Tribunal, Hyderabad Regional Bench
Customs officers seized 36,405 US dollars from a USA passport holder bound for London at Rajiv Gandhi International Airport, Hyderabad. The adjudicating authority ordered absolute confiscation and penalties, upheld on first appeal. The CESTAT Hyderabad allowed the appeal and set aside the proceedings.
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Owning, converting and buildingPenalised; penalty set aside
JH 01 EF 0001
14 November 2025 · Ranchi, Jharkhand · High Court of Jharkhand at Ranchi; Vice-Chairman, Ranchi Regional Development Authority
The Ranchi Regional Development Authority ordered demolition and sealing of a GCI-sheet godown on purchased land at Sidroll, Namkum, alleging that RRDA approval had not been obtained. The owner, who had received construction permission from the Gram Panchayat in 2011, challenged the orders. The Jharkhand High Court quashed the orders on 14 November 2025 and directed that the property be unsealed.
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Opening and running a businessGoods seized
TN 01 EF 0001
7 November 2025 · Chennai, Tamil Nadu · Madras High Court (Justice M. Dhandapani); Commissioner and Deputy Commissioner of Prohibition and Excise, Tamil Nadu
After the High Court suspended an FL2 liquor licence in June 2025, Excise sealed a T.Nagar property on 3 September 2025. The landlord trust sought removal of the lock after the licensee surrendered the keys. On 7 November 2025 the High Court recorded that removal had been ordered and disposed of the plea.
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Charging and storing what you likeAcquitted
HP 21 EF 0001
6 November 2025 · Hamirpur, Himachal Pradesh · High Court of Himachal Pradesh at Shimla
Police stopped a vehicle in Hamirpur district and seized 170 litres of kerosene in 11 containers for want of a transport permit. The carrier was convicted by the trial court and the appeal court partly upheld it. The High Court set aside both convictions and acquitted the accused.
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Charging and storing what you likeCase quashed
PY 01 EF 0002
9 October 2025 · Puducherry, Puducherry · Madras High Court; Judicial Magistrate No.I, Puducherry Taluk
Police prosecuted a trader in Puducherry for illegal possession of 100 bags of urea under the Fertilizer Control Order and Essential Commodities Act. The case pending since 2019 before Judicial Magistrate No.I, Puducherry Taluk was transferred suo motu. The Madras High Court quashed C.C.No.596 of 2019 on 9 October 2025 for delay and speedy-trial reasons.
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Moving and investing your capitalGoods seized
HP 00 EF 0001
21 September 2025 · Himachal Pradesh · Directorate of Enforcement, Shimla
The Directorate of Enforcement searched six premises in Himachal Pradesh and Delhi under FEMA and seized cash, foreign currency, records and digital evidence. ED said the investigation concerned alleged undisclosed foreign investments, bank accounts and assets and remained in progress.
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Keeping and bringing in goldGoods seized
CG 10 EF 0001
16 September 2025 · Bilaspur, Chhattisgarh · ['High Court of Chhattisgarh at Bilaspur', 'Railway Protection Force']
Railway Protection Force officers seized a 1-kg gold bar at Bilaspur station and more gold from premises in 2021. The possessor challenged the 2022 Customs show-cause notice before the High Court. The High Court dismissed the writ as premature and left the case to Customs adjudication and appeal.
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Charging and storing what you likeGoods confiscated
KA 25 EF 0001
12 September 2025 · Dharwad, Karnataka · High Court of Karnataka at Dharwad; Deputy Commissioner; appellate authority
Food authorities recorded 5180.80 quintals of rice with a trader against a 1500-quintal ceiling and ordered seizure of the excess. After review the seizure was fixed at 1406.80 quintals with a Rs 26.50 lakh demand. On 12 September 2025 the High Court rejected the trader's writ and left the seizure and demand intact.
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Opening and running a businessAcquitted
UP 90 EF 0001
4 September 2025 · Banda, Uttar Pradesh · Allahabad High Court; Special Judge (E.C. Act), Banda (trial court); Senior Marketing Inspector, Atarra
Marketing inspectors seized a truck with 106 bags of rice near Badausa in 1985 for want of a dealer licence, mandi papers and levy payment. A Banda court convicted the carriers under the Essential Commodities Act and jailed them for three and a half years. The Allahabad High Court held in 2025 that farmers selling their own produce are not dealers and acquitted the survivors.
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Buying, holding and trading cryptoCase quashed
GJ 01 EF 0002
1 September 2025 · Ahmedabad, Gujarat · Gujarat High Court (Justice Bhargav D. Karia and Justice Pranav Trivedi)
The Income Tax Officer reopened a 2016-17 assessment to tax crypto purchases and sales made through an Indian exchange. The High Court recorded that the same crypto transactions had already been examined and accepted in an earlier assessment. It quashed the fresh reassessment order and notice.
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Charging and storing what you likeGoods seized
TG 23 EF 0001
7 August 2025 · Rajanna-Siricilla, Telangana · Collector (Civil Supplies), Rajanna-Siricilla District; Telangana High Court Division Bench (Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin)
Civil supplies officials seized 440 quintals and 450 quintals of rice with lorry and trolleys in April 2022 and started confiscation cases under Section 6-A. The perishable stocks were auctioned and Rs 7,04,000 and Rs 7,20,000 deposited with the government. The Telangana High Court Division Bench on 07.08.2025 declined to quash the seizures and left the owners to appeal under Section 6-C.
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Charging and storing what you likeGoods seized
AP 39 EF 0001
24 July 2025 · Visakhapatnam, Andhra Pradesh · Civil Supplies Department, Visakhapatnam (seizure); District Collector (Civil Supplies) (release conditions); High Court of Andhra Pradesh
On 1 June 2025 a civil-supplies officer in Visakhapatnam stopped three tankers belonging to fuel transporters, including a doorstep diesel-delivery business, and seized them for carrying diesel 'without proper invoices'. The collector would release them only against bank guarantees totalling Rs 32 lakh while confiscation proceedings under the Essential Commodities Act ran. On 24 July 2025 the High Court let the owners give property security instead.
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Hiring and firingCase quashed
HP 19 EF 0001
23 June 2025 · Una, Himachal Pradesh · High Court of Himachal Pradesh at Shimla (Justice Rakesh Kainthla)
The Provident Fund inspector filed a criminal complaint against a private food-manufacturing employer in Una for not furnishing bank-account and KYC details of members. A magistrate issued summons in the case. The High Court held that missing an administrative direction is not punishable under the EPF Scheme and quashed the complaint.
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Keeping and bringing in goldGoods confiscated
CH 00 EF 0002
3 June 2025 · Chandigarh · CESTAT Chandigarh
Customs officers recovered gold bangles and chains hidden in seat storage on a Sharjah-Amritsar flight and confiscated about 1848 gm of gold with penalties. The CESTAT bench at Chandigarh upheld the confiscation and a Rs 10 lakh penalty on the alleged organiser in June 2025. The appeal was dismissed.
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Hiring and firingPenalised
PY 01 EF 0001
29 May 2025 · Puducherry, Puducherry · Madras High Court; Regional Provident Fund Commissioner-II
The provident fund authority imposed damages of Rs 8,23,075 under Section 14B of the EPF Act for delayed contributions. A private garment company in Puducherry challenged the May 2019 order in the Madras High Court. The High Court dismissed the writ petition as misconceived on 29 May 2025.
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Trading across bordersPenalised; penalty set aside
WB 71 EF 0001
6 May 2025 · Jalpaiguri, West Bengal · Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata
Customs officers seized 4,000 kg of betel nuts at New Jalpaiguri station in 2018 on belief they were smuggled. The adjudicating authority confiscated the goods and fined the consignor Rs 1,60,000. The CESTAT Kolkata set aside the confiscation and penalty on 6 May 2025.
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Trading across bordersCase quashed
MP 00 EF 0001
21 April 2025 · Madhya Pradesh · Madhya Pradesh High Court at Indore (Justices Sushrut Arvind Dharmadhikari and Gajendra Singh)
Customs/DRI authorities provisionally attached four bank accounts of an importing firm over doubted Sri Lankan origin certificates for areca-nut consignments. The Madhya Pradesh High Court at Indore held the fresh attachment was without jurisdiction and directed the accounts be defrozen.
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Holding and spending foreign currencyCase quashed
GJ 01 EF 0001
20 March 2025 · Ahmedabad, Gujarat · Gujarat High Court (Justice Bhargav D. Karia and Justice D.N. Ray); Superintendent of Customs, Air Intelligence Unit and Additional Commissioner of Customs, Ahmedabad
Customs officers seized foreign currency from a traveller arriving from the United States and later confiscated it with a Rs 10 lakh penalty. The High Court recorded that the show-cause notice and order were never served at the traveller's disclosed overseas address. It quashed the confiscation order and remanded the case for a fresh hearing.
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Hiring and firingProsecution pending
GA 01 EF 0001
3 March 2025 · North Goa, Goa · Supreme Court of India (appeal from High Court of Bombay at Goa; complaint before JMFC, Panaji)
The State of Goa prosecuted a private laundry operator for running a central unit without sanctioned drawings, operating permit and enrolment filings. The Bombay High Court at Goa had quashed the summons, but the Supreme Court on 3 March 2025 set aside that order and restored the complaint to the JMFC, Panaji, for trial.
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Holding and spending foreign currencyDetention upheld
BR 02 EF 0001
17 February 2025 · Gaya, Bihar · Patna High Court (Justices Vipul M. Pancholi and Alok Kumar Pandey); DRI Patna Regional Unit and Lucknow Zonal Unit; Central Economic Intelligence Bureau; Central Government
The DRI searched a resident's home in Gaya during a gold-smuggling probe and seized 124,000 US dollars. The High Court recorded that the money was alleged to be commission from smuggled gold. The detention order under COFEPOSA was confirmed by the Central Government and the High Court dismissed the challenge.
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Holding and spending foreign currencyGoods confiscated
KA 00 EF 0001
2 December 2024 · Karnataka · High Court of Karnataka at Bengaluru (Division Bench); Additional Commissioner of Customs, Bengaluru; Commissioner of Customs (Appeals), Bengaluru
The Customs adjudication order records seizure of foreign currency equivalent to Rs 1,14,22,720 from an Indian passport holder under a Mahazar dated 28 February 2017. It ordered confiscation of the currency and packing material and imposed penalties of Rs 35 lakh under Section 114 and Rs 25 lakh under Section 114AA on that person. A Division Bench of the High Court of Karnataka set aside the single-judge order and gave the heirs liberty to appeal to CESTAT within two weeks of receiving a copy.
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Moving and investing your capitalPenalised
CG 07 EF 0001
25 November 2024 · Durg, Chhattisgarh · Income-tax Appellate Tribunal, Raipur Bench
The Income-tax Appellate Tribunal in Raipur dismissed a Durg-Bhilai purchaser's appeal on 25 November 2024. The Tribunal sustained an addition of Rs 46,48,425 as unexplained investment for marble purchases paid through hawala. A mobile phone seized from the purchaser's residence contained a WhatsApp message evidencing the payments, and the amount was taxed under section 69.
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Hiring and firingCase quashed
MP 19 EF 0001
12 November 2024 · Satna, Madhya Pradesh · High Court of Madhya Pradesh at Jabalpur (Justice Vishal Mishra); Labour Commissioner, Madhya Pradesh (prosecution direction)
The Labour Commissioner directed prosecution of a private cement company and its Managing Director for alleged breach of a Labour Court award. The award had asked the company to get a new contractor to employ a carpenter engaged through an old contractor. The High Court held there was no violation and quashed the prosecution order.
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Holding and spending foreign currencyProsecution pending
JH 01 EF 0002
25 October 2024 · Ranchi, Jharkhand · High Court of Jharkhand at Ranchi; Enforcement Directorate as complainant
The Enforcement Directorate prosecuted two Ranchi residents for receiving foreign currency in 1991-92. The Jharkhand High Court recorded cognizance taken on 31.05.2002 in the ED complaint. By order dated 25 October 2024 the High Court dismissed their quashing petition, so prosecution continues.
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Holding and spending foreign currencyProsecution pending
CH 01 EF 0001
14 October 2024 · Chandigarh, Chandigarh · High Court of Punjab and Haryana at Chandigarh
Customs officers seized undeclared US dollars from three departing foreign travellers at Chandigarh airport in July 2024 and filed a complaint under the Customs Act. The High Court recorded that the petitioner had spent over three months in custody and ordered release on bail with a travel bar. The prosecution remained pending.
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Moving and investing your capitalDetained; detention set aside
KL 05 EF 0001
12 September 2024 · Kottayam, Kerala · Supreme Court of India (appeal from Kerala High Court); Detaining Authority under COFEPOSA; Central Government
The Supreme Court set aside a COFEPOSA detention imposed on a Kottayam man accused of hawala dealing and unlicensed purchase and sale of foreign currency. The detaining authority cited a June 2023 search seizing Rs 6,70,100 in unaccounted cash and alleged Rs 25 crore turnover. The Court quashed the detention for failure to supply relied-upon statements and long delay in deciding representations.
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Trading across bordersDetention upheld
CH 00 EF 0001
16 July 2024 · Chandigarh · Punjab and Haryana High Court
Customs authorities alleged a trader arriving from abroad carried commercial-quantity electronics that were not bona fide baggage. A COFEPOSA detention order dated in 1999 was executed many years later. The Punjab and Haryana High Court in Chandigarh declined to quash the detention order.
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Opening and running a businessGoods seized
CG 04 EF 0001
10 June 2024 · Raipur, Chhattisgarh · High Court of Chhattisgarh at Bilaspur; Municipal Corporation of Raipur
The High Court of Chhattisgarh recorded that a street vendor near Ayurvedic College, Raipur sought release of confiscated goods and a vending certificate. The Court directed the Municipal Corporation of Raipur to consider the vendor's application dated 18.04.2024 within three months. The Court disposed of the writ petition with that direction on 10 June 2024.
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Moving and investing your capitalConvicted
WB 01 EF 0001
22 May 2024 · Kolkata, West Bengal · Calcutta High Court (Appellate Side); Metropolitan Magistrate 15th Court Calcutta; Additional Sessions Judge Fast Track 1st Court Calcutta; Enforcement Directorate Kolkata
The Enforcement Directorate fined a Kolkata leather-goods exporter Rs 1,50,000 in 1997 for non-realisation of export proceeds after foreign buyers refused to pay. For failing to pay that penalty he was prosecuted under Section 57 of FERA and convicted. The Calcutta High Court on 22 May 2024 upheld the conviction but replaced six months imprisonment with a Rs 3 lakh fine.
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Buying, holding and trading cryptoPenalised; penalty set aside
AS 01 EF 0001
8 April 2024 · Kamrup (Metro), Assam · Gauhati High Court (Hon'ble Mrs. Justice Malasri Nandi); CID Cyber Crime Cell, Assam, Guwahati; Chandmari Police Station, Guwahati
Assam Police's cyber cell had a P2P Bitcoin seller's bank account frozen after he sold Rs 8,000 worth of Bitcoin on Binance. No cheating or fraud charge was laid against him. The Gauhati High Court allowed his plea and the account lien was directed to be removed.
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Opening and running a businessProsecution pending
WB 11 EF 0001
12 March 2024 · Howrah, West Bengal · Calcutta High Court (Appellate Side); Judicial Magistrate 4th Court Howrah; Howrah Zilla Regulated Market Committee
The Howrah market committee assessed a biscuit manufacturer Rs 50 lakh for not filing fortnightly returns and paying market fees on purchased flour, sugar and oils. It filed Complaint Case No. 29C of 2012 under the APMC Regulation Act. The Calcutta High Court on 12 March 2024 refused to quash the case, so prosecution continues.
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Charging and storing what you likeCase quashed
KL 10 EF 0001
15 February 2024 · Malappuram, Kerala · High Court of Kerala at Ernakulam, Justice Bechu Kurian Thomas
Police seized 2,527 kg of rice in 27 plastic and 24 jute bags in Nilambur in 2010 and prosecuted under the Rationing Order and Essential Commodities Act. The High Court found no witness proved the stock was public-distribution grain and the seizure witness disowned the inventory. It quashed all proceedings in C.C. No. 29/2018 on 15 February 2024.
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Charging and storing what you likePenalised; penalty set aside
JH 02 EF 0001
3 January 2024 · Hazaribag, Jharkhand · High Court of Jharkhand at Ranchi (Division Bench); Deputy Commissioner, Hazaribag; Sub-Divisional Officer, Barhi
Officials seized 73 bags of wheat and 206 bags of rice from a trader's premises in Chauparan and the Deputy Commissioner confiscated them in 2009. The trader challenged the confiscation. The Jharkhand High Court Division Bench allowed the appeal on 3 January 2024 and quashed the confiscation, ordering release or sale proceeds.
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Owning, converting and buildingPenalised
ML 05 EF 0001
9 March 2021 · East Khasi Hills, Meghalaya · Gauhati High Court, Division Bench; Meghalaya Urban Development Authority as executing agency
A private developer in Shillong built above the sanctioned G+3 level and sought review of a demolition direction. The court recorded the developer had earlier accepted the technical report. The court rejected the review and ordered the planning authority to execute its 2019 demolition order forthwith.
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Moving and investing your capitalProsecution pending
UP 16 EF 0001
5 February 2021 · Gautam Buddha Nagar, Uttar Pradesh · Allahabad High Court (Division Bench); Directorate of Enforcement, Lucknow Zonal Office
The Enforcement Directorate's Lucknow office issued a 2020 show-cause notice to a Noida-based software exporter over unutilised export advances of about Rs 1.97 crore from 2003-05. The Allahabad High Court recorded that the complaint disclosed a prima facie FEMA contravention and dismissed the company's writ challenge. Adjudication for penalty under the Foreign Exchange Management Act was allowed to proceed.
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