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 characters0/2000
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.
RelevanceDefaultDate
    Classification of AKD Wax as prepared wax upheld, while extended period, old-goods confiscation and penalties were set aside.
    Customs valuation disputes require admissible proof of undervaluation; uncorroborated parallel invoices and retracted statements cannot displace decla...
    Refund claim cannot be rejected for a formal defect in the Chartered Accountant certificate when genuineness is undisputed.
    EPCG third-party exports and restored EODCs can sustain export obligation compliance; customs cannot ignore DGFT determinations.
    Functional test for telecom equipment classification upheld for imported Airspan Air Velocity 2700 under the claimed tariff heading.
    Specific tariff headings prevail over general furniture entries for kitchen storage accessories and fittings.
    Customs broker due diligence lapses attract penalty, but absence of knowledge of smuggling justifies only a nominal sanction.
    Customs classification of telecom equipment remanded for fresh examination of technical literature and product functionality.
    Disclosure breach in derivatives trading upheld, but PFUTP fraud and disgorgement failed for lack of proven manipulation.
    Trailer hire treated as supply of tangible goods, with extended limitation and penalties upheld, subject to limited recomputation.
    Valid service on authorised representative made the appeal time-barred beyond the statutory condonation period.
    Bank loan compromise with DRT approval can justify quashing criminal prosecution as an abuse of process.
    Criminal appeal in absentia requires reasoned scrutiny and amicus assistance; defective appellate disposal was set aside despite barred delay.
    GST on staked online gaming and betting upheld, with full stake value treated as taxable consideration.
    State power over betting on games of skill upheld; online money gaming laws sustained against arbitrariness and proportionality challenges.
    CSR through zero coupon zero principal instruments is permitted, with spending caps, reporting duties, and limited compliance exemptions.
    CSR Schedule VII expanded to include subscription to zero coupon zero principal instruments on Social Stock Exchange.
    Revised Standard Input Output Norms for chemical and allied products apply immediately, updating key input ratios for exports.
    GST registration verification tightened with risk scoring, mandatory physical checks, six-month re-verification, and action against NGTPs.
    Writ jurisdiction is not entertained where an efficacious statutory appeal exists and no natural justice breach is shown.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      A notification changing the import policy for goods under CTH...

      Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      CustomsJune 6, 2026Case LawsHC
      A notification changing the import policy for goods under CTH 7113 from "Free" to "Restricted" took effect only on publication in the e-Official Gazette, and the exact time of electronic publication was legally material. Consignments that had already been dispatched and had arrived in India before that publication could not be subjected to the later restriction, because subordinate legislation under the foreign trade regime operates prospectively. Since the last consignment had reached the port before the notification was published, the earlier import policy governed, and the authorities were directed to clear and release the goods.

      Topics

      ActsIncome Tax