Just a moment...

Top
Help
×

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
    Reopening of assessment limited: MAT computed in reassessment invalid when original escaped income accepted by the AO without fresh notice.
    Accumulation for Specific Purpose: vague Form 10 wording can be cured by substantive evidence; deduction to be reconsidered.
    Protective addition: peak-credit allocation and set-off prevent double taxation where individuals have been assessed on the same entries.
    Segmentation of Business for transfer pricing: separate segment-wise TNMM benchmarking required, remitted for limited verification.
    Anti dumping duty during the interregnum is prohibited; gap-period imports are not liable and assessments stood validly finalised.
    Scope of Show Cause Notice: introducing belated laboratory reports exceeded notice and contemporaneous evidence secured exemption.
    Confiscation for misdeclaration upheld but redeemable; penalty reduced and other confiscations under the import scheme set aside under customs rules.
    Judicial decisions are not additional evidence under Rule 5, so remand was unsustainable and appeals allowed.
    Principal Function Test confirms GPS radio navigational character, classifying the device as a radio navigational aid.
    Interim protection preserved to maintain status quo; trial forum directed to decide Company Petition promptly, merits left open.
    Arrest under PMLA: limited judicial review upheld where statutory safeguards met and tangible material supported reasons to believe.
    Proceeds of Crime: prima facie link to property use upheld, complaint not amenable to summary quashing and proceeds to trial.
    Capacity-based taxation rules and mechanistic capacity formula upheld as prima facie within statutory mandate; interim relief refused.
    Demand and Acceptance of bribe upheld on trap and independent witness corroboration, while criminal conspiracy was not proved.
    International exhaustion of rights: debranding and refurbishing end of life goods do not prima facie constitute trademark infringement.
    De-notification of SEZ land permits repurposing for IT infrastructure while reducing the SEZ footprint under SEZ rules.
    De-notification of SEZ land reduces zone area after state approval and Development Commissioner recommendation.
    Fee waiver for export document amendment due to force majeure permitted; officers may waive prescribed fee upon supporting evidence.
    Export Hold functionality lets officers block LEO by placing an IEC hold, with revoke limited to the inserting site.
    Customs Formalities at Non Customs Areas: temporary approval for warship import and re export with nearby customs supervision.
❯❯
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

Customs field formations are directed not to seek direct...

FTP interpretation references must be routed through Customs channels, with direct DGFT correspondence barred and pending clearances minimised.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs June 4, 2026 Circulars
Customs field formations are directed not to seek direct clarification from DGFT Headquarters or Regional Authorities on interpretation of FTP provisions or policy conditions. Such issues must first be examined at Commissionerate/Zonal level, and only policy-level matters after due examination may be referred to the Board by the concerned Principal Chief Commissioner/Chief Commissioner; commodity-specific issues require prior examination and approval by the concerned National Assessment Centre. Every reference must include concise facts, the provision in question, the field interpretation, the specific point needing clarification, the number of affected cases, whether live consignments are pending, and urgency status. Pending consignments should not be kept on hold solely for interpretational issues, and provisional assessment or other facilitative mechanisms may be used where legally permissible.

Topics

Acts Income Tax