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Deemed Conclusion of Proceedings under Section 28(1A) of the Customs Act: Insights from Orbit Jewellers v. Commissioner of Customs Introduction The case of Orbit Jewellers v. Commissioner of Customs,...
CESTAT Upholds Rigorous Standards for Clandestine Removal Allegations in Central Excise Cases Introduction The case of Shree Sidhbali Ispat Ltd. v. Commissioner of Central Excise, Nagpur revolves...
Enhanced Evidentiary Procedures Under Section 9D: Insights from Commissioner of Central Excise, Delhi-I v. Kuber Tobacco India Ltd. Introduction The case of Commissioner of Central Excise, Delhi-I v....
Reversing Wrongfully Availed Cenvat Credit Before Utilization: No Interest Liability Arises Introduction The case of J.K. Tyre & Industries Ltd. v. Assistant Commissioner of Central Excise, Mysore...
Establishing 'Pure Agent' Status in Cost-Sharing Arrangements: Reliance ADA Group Pvt. Ltd. v. Commissioner of S.T., Mumbai-IV Introduction The case of Reliance ADA Group Pvt. Ltd. v. Commissioner of...
Retrospective Applicability of Cenvat Credit on Sales Promotion Services: Essar Steel India Ltd. v. Commissioner of Central Excise & ST, Surat-I Introduction The case of Essar Steel India Ltd. v....
CESTAT Decision in S.K. Dhawan v. Rajeev Seth: Reinforcing the Importance of Contemporaneous Imports in Customs Valuation Introduction The case of S.K. Dhawan v. Rajeev Seth, adjudicated by the...
CESTAT Reinforces Evidentiary Standards in Customs Misdeclaration Cases Introduction The case of Tele Brands (India) Pvt. Ltd. v. Commissioner of Customs (Import), Mumbai, adjudicated by the Customs,...
CESTAT Kolkata Sets Precedent on Burden of Proof in Customs Confiscation: Nitya Gopal Biswas v. Commissioner of Customs Introduction The case of Nitya Gopal Biswas v. Commissioner of Customs (Prev.),...
Hede Ferrominas Pvt. Ltd. v. Commissioner of Customs (Import), Mumbai: Establishing the Correct Classification of Vessels under CTH Introduction The case of Hede Ferrominas Pvt. Ltd. v. Commissioner...
Service Tax Not Applicable on Entrance Fees of Members’ Clubs Under Mutuality Principle: CESTAT Mumbai in Cricket Club of India Ltd. v. Commissioner of Service Tax Introduction The case of Cricket...
Jurisdictional Limits and Evidentiary Standards Under the Customs Act: Insights from Shafeek P.K. v. Commissioner Of Customs, Cochin Introduction The case of Shafeek P.K. v. Commissioner Of Customs,...
Consent to Valuation in Customs Proceedings: Insights from Advanced Scan Support Technologies v. Commissioner of Customs, Jodhpur Introduction The case of Advanced Scan Support Technologies v....
Sri Nand Kishore Sumani v. Sri Rakesh Somani: Discharge of Burden of Proof under Section 123 of the Customs Act Introduction The case of Sri Nand Kishore Sumani v. Sri Rakesh Somani adjudicated by...
CESTAT's Landmark Ruling on Clandestine Production in Malu Electrodes Pvt. Ltd. v. Sunflame Fuels Pvt. Ltd. Introduction The case of Malu Electrodes Pvt. Ltd. v. Sunflame Fuels Pvt. Ltd. adjudicated...
Service Tax Liability for Co-Owners in Joint Property Leasing: Insights from Commissioner Of Central Excise, Nasik v. Deoram Vishrambhai Patel Introduction The case of Commissioner Of Central Excise,...
Individual Service Tax Liability of Co-Owners in Property Rentals: Dinesh K Patwa v. CST Introduction The case of Dinesh K Patwa v. Commissioner of Service Tax (CST) adjudicated by the Central Excise...
Reinforcing the Need for Corroborative Evidence in Central Excise Duty Evasion Cases: Insights from CCE v. MAPL Introduction The case of Central Excise and Subsidies Appellate Tribunal (CESTAT) vs....
Enhanced Evidentiary Standards in Central Excise Law: Insights from Anr v. Gtc India And Ors Introduction The case of Anr v. Gtc India And Ors, adjudicated by the Customs, Excise & Service Tax...
Single Track vs Multiple Track: Interpretation under PMPM Rules – Dharampal Satyapal Ltd. v. Amit Singhal Introduction The case of M/S. Dharampal Satyapal Ltd. v. Shri Amit Singhal adjudicated by the...