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    July 1, 2026   Case LawsCustoms
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
    July 1, 2026   Case LawsCustoms
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case LawsCustoms
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case LawsCompanies Law
    Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
    July 1, 2026   Case LawsIBC
    Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
    July 1, 2026   Case LawsIBC
    Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
    July 1, 2026   Case LawsMoney Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
    July 1, 2026   Case LawsService Tax
    Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.
    July 1, 2026   Case LawsService Tax
    Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
    June 30, 2026   NotificationsGST
    GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.
    June 30, 2026   NotificationsDGFT
    RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
    June 30, 2026   Case LawsGST
    GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
    June 30, 2026   Case LawsGST
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    June 30, 2026   Case LawsGST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
    June 30, 2026   Case LawsGST
    GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
    June 30, 2026   Case LawsGST
    Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
    June 30, 2026   Case LawsGST
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
    June 30, 2026   Case LawsGST
    Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.
    June 30, 2026   Case LawsGST
    Mistaken penalty provision references are not fatal, but a higher penalty rate can show substantive misapplication.
    June 30, 2026   Case LawsIncome Tax
    Section 14A disallowance cannot increase book profit under MAT, with binding precedent closing the Revenue's challenge.
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    July 1, 2026   Case Laws Customs
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalties.
    July 1, 2026   Case Laws Customs
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case Laws Customs
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case Laws Companies Law
    Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
    July 1, 2026   Case Laws IBC
    Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
    July 1, 2026   Case Laws IBC
    Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
    July 1, 2026   Case Laws Money Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
    July 1, 2026   Case Laws Service Tax
    Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.
    July 1, 2026   Case Laws Service Tax
    Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
    June 30, 2026   Notifications GST
    GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.
    June 30, 2026   Notifications DGFT
    RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
    June 30, 2026   Case Laws GST
    GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
    June 30, 2026   Case Laws GST
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    June 30, 2026   Case Laws GST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
    June 30, 2026   Case Laws GST
    GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
    June 30, 2026   Case Laws GST
    Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
    June 30, 2026   Case Laws GST
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
    June 30, 2026   Case Laws GST
    Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.
    June 30, 2026   Case Laws GST
    Mistaken penalty provision references are not fatal, but a higher penalty rate can show substantive misapplication.
    June 30, 2026   Case Laws Income Tax
    Section 14A disallowance cannot increase book profit under MAT, with binding precedent closing the Revenue's challenge.

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

      CBIC establishes a Green Channel for expeditious customs...

      Green channel customs clearance streamlines emergency spill response consignments with priority coordination and statutory compliance.

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      CustomsJune 29, 2026Circulars
      CBIC establishes a Green Channel for expeditious customs clearance of pollution response equipment, materials and related resources used in oil and HNS spill emergencies. The facility applies at specified airport and seaport locations linked to designated Coast Guard district headquarters, and covers import, export, temporary import, temporary export, re-import and re-export for spill response operations. Customs Zones must appoint a senior officer not below Additional Commissioner/Joint Commissioner as Nodal Officer to coordinate with the Coast Guard and stakeholders, ensure priority clearance, maintain contact details, act as single point of contact, and join inter-agency exercises. The mechanism operates subject to the Customs Act, 1962 and other applicable law and does not waive statutory requirements unless lawfully exempted.
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      ActsIncome Tax
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