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
    June 4, 2026   Case Laws Money Laundering
    Jurisdictional challenge to provisional attachment succeeded where reasons for urgent attachment lacked objective statutory basis.
    June 4, 2026   Case Laws Money Laundering
    Retention of seized cash under PMLA upheld where source remained unexplained and natural justice challenge failed.
    June 4, 2026   Case Laws Money Laundering
    Statutory limits on substituting attached immovable property with monetary security under Rule 5 were reaffirmed, and the request was dismissed.
    Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
    Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
    Centralised registration and work-order substance defeated service tax demand on jurisdiction and manpower supply classification.
    Ayurvedic therapeutic treatment held outside health and fitness services, and exempt as health care services by a clinical establishment.
    Import policy for specified silver HS codes now requires DGFT authorisation for permitted imports through nominated agencies and IIBX channels.
    Board of Trade expands non-official membership and sets trade policy, export strategy and streamlining priorities.
    Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.
    India-Oman CEPA added to HBP procedures, enabling certificate of origin issuance through authorised agencies.
    Preferential Certificate of Origin framework expanded for India-Oman CEPA through updated authorised issuing agencies.
    Standard Input Output Norms notified for Chemical and Allied Product exports, streamlining Advance Authorisation approvals.
    Custodian and customs cargo service approval renewed for Impex Park CFS, subject to compliance and review conditions.
    System-based cargo examination scheduling streamlines import clearances with transparent slot allocation, rescheduling controls and audit trails.
    Recording reasons in writing is mandatory before blocking input tax credit under Rule 86-A; later explanations cannot cure the defect.
    Writ jurisdiction cannot bypass expired GST appeal remedy absent jurisdictional error or breach of natural justice.
    Bail in CGST prosecution: pre-trial detention must be exceptional where investigation is complete and trial is delayed.
    BOT road concession treated as taxable works contract; toll rights counted as consideration, not exempt toll access service.
    Parallel GST adjudication barred on same subject matter; authorities must coordinate and issue a reasoned order after hearing.
❯❯
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

A uniform, technology-driven procedure governs clearance of...

Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offices.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs August 8, 2026 Circulars
A uniform, technology-driven procedure governs clearance of personal imported goods through Foreign Post Offices under the Postal Import Regulations, 2025. Postal authorities must electronically present article lists and goods on arrival; customs assessment is risk-based through the FPO Import Application and Risk Management System, with physical examination generally limited to selected or intelligence-based cases. Officers may issue specific consolidated electronic document-call letters and, after 30 days without an adequate response, assess using available records under the Customs Act. Clearance is issued electronically after assessment and customs formalities, and postal authorities must not deliver articles before clearance and duty payment or realisation. Commercial postal imports remain subject to the existing procedure.

Topics

Acts Income Tax