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    August 22, 2026   Case LawsCustoms
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    August 22, 2026   Case LawsCustoms
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    August 22, 2026   Case LawsIBC
    Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
    August 22, 2026   Case LawsIBC
    Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...
    August 22, 2026   Case LawsMoney Laundering
    Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
    August 21, 2026   Case LawsCustoms
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
    August 21, 2026   Case LawsGST
    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    August 21, 2026   Case LawsGST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case LawsGST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case LawsGST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case LawsGST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
    August 21, 2026   Case LawsGST
    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
    August 21, 2026   Case LawsGST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case LawsGST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case LawsGST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case LawsGST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
    August 21, 2026   Case LawsGST
    Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
    August 21, 2026   Case LawsIncome Tax
    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
    August 21, 2026   Case LawsIncome Tax
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    August 21, 2026   Case LawsIncome Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
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    August 22, 2026   Case Laws Customs
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    August 22, 2026   Case Laws Customs
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    August 22, 2026   Case Laws IBC
    Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
    August 22, 2026   Case Laws IBC
    Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain actionable.
    August 22, 2026   Case Laws Money Laundering
    Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
    August 21, 2026   Case Laws Customs
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
    August 21, 2026   Case Laws GST
    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    August 21, 2026   Case Laws GST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case Laws GST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case Laws GST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case Laws GST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
    August 21, 2026   Case Laws GST
    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
    August 21, 2026   Case Laws GST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case Laws GST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case Laws GST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case Laws GST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
    August 21, 2026   Case Laws GST
    Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
    August 21, 2026   Case Laws Income Tax
    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevails.
    August 21, 2026   Case Laws Income Tax
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    August 21, 2026   Case Laws Income Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.

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      Home› Highlights › Customs › 2026 › June, 2026 › This
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      Customs

      Mandatory filing of manifest and transhipment data must shift to...

      Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.

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      CustomsJune 20, 2026Circulars
      Mandatory filing of manifest and transhipment data must shift to the SCMTR platform, with legacy supplementary IGM/EGM filings being phased out. For Kolkata Sea Port, the supplementary IGM/EGM facility is to be disabled from 30.06.2026 because SCMTR filing remains below the specified threshold. Manual or automated legacy filings for modules already covered under SCMTR are to be discouraged and will not be accepted except in exceptional system-failure cases verified by the local Systems Manager. Stakeholders are warned that continued use of the supplementary process may cause processing delays for which the trade entity will be responsible.
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      ActsIncome Tax
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