Just a moment...

Top
Help
AI Credits Reduced 🎉

• AI Advanced Search
4 Credits3 Credits
• Drafter – Issue Extraction
25 Credits20 Credits
• Draft Generation / Issue
50 Credits25 Credits

Enjoy more AI usage with fewer credits! Get up to 50% more value from your AI Credits.

Try Now
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
    International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
    Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.
    KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.
    GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
    AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
    Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.
    Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.
    GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
    Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
    Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
    Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
    GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
    GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
    Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.
    Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.
    IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.
    Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal
    Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.
    Legal-heir GST liability requires estate-based notice, while retrospective input tax credit relief overrides belated-return disallowance.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Importers may seek part delivery of consignments where only part...

Part delivery and short-landing procedures are consolidated, with ICES recording, IGM amendment, and final clearance controls.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs June 1, 2026 Circulars
Importers may seek part delivery of consignments where only part of the cargo has reached the CFS, by submitting an application to the Dy./Assistant Commissioner (Docks) with supporting documents. Permission is granted on merits if a container-wise packing list and proof of duty payment for the entire consignment are available; the approved application must then be uploaded in e-Sanchit, examinations must be recorded in ICES for each clearance, and final OOC is issued after the last part is examined. For short-landed containers, the IGM must be amended under the earlier simplified procedure, after which the B/E is amended, re-assessed, and sent for examination and clearance. The consolidated procedure takes immediate effect and supersedes the overlapping earlier notices.

Topics

Acts Income Tax