Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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CBIC revises customs tariff values under section 14 of the Customs Act for specified imports by substituting Tables 1 to 3 in the 2001 tariff-value notification. The amended values cover edible oils, brass scrap, gold, silver and areca nuts, including separate tariff values for crude and refined palm oil and palmolein, crude soya bean oil, brass scrap, gold and silver forms covered by the relevant exemption-linked entries, and areca nuts at the existing value. The notification takes effect from 1 July 2026.
CBIC revises customs tariff values under section 14 of the Customs Act for specified imports by substituting Tables 1 to 3 in the 2001 tariff-value notification. The amended values cover edible oils, brass scrap, gold, silver and areca nuts, including separate tariff values for crude and refined palm oil and palmolein, crude soya bean oil, brass scrap, gold and silver forms covered by the relevant exemption-linked entries, and areca nuts at the existing value. The notification takes effect from 1 July 2026.
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