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    SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
    Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
    Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
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      Penalty for failure to comply with statutory notices under...

      Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.

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      Income TaxMay 30, 2026Case LawsAT
      Penalty for failure to comply with statutory notices under section 142(1) was held unsustainable where the assessee proved reasonable cause under section 273B. The Tribunal accepted the explanation that non-compliance arose from a medical condition and was not deliberate or intentional, so the protective exception applied and penalty under section 272A(1)(d) was deleted.

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      ActsIncome Tax