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    June 25, 2026   Case Laws Customs
    Anti-dumping duty and 100% EOU clearances: liability survives notification expiry and penalty under Section 114A applies
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    June 24, 2026   Notifications FEMA
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    June 24, 2026   Circulars Customs
    Auto transshipment for SEZ-bound cargo now streamlines Bill of Entry processing and removes manual TP approval.
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June 25, 2026   Case Laws Customs
Anti-dumping duty and 100% EOU clearances: liability survives notification expiry and penalty under Section 114A applies
June 25, 2026   Case Laws Customs
Glucometers classify as chemical-analysis instruments under Heading 9027, not medical devices, on their analytical function.
June 25, 2026   Case Laws Customs
Dialysis machine parts classify under heading 9018; residual heading 9033 cannot displace binding circular guidance.
June 25, 2026   Case Laws Customs
Calcined kaolin clay remains classifiable under Chapter 25 when calcination does not change its character.
June 25, 2026   Case Laws Customs
Merits-based adjudication of statutory appeals defeats consequential personal penalties where the principal demand has been remanded.
June 25, 2026   Case Laws Customs
Post-export reassessment limits, DEPB credit linkage, and penalties for exported goods ruled unsustainable in customs valuation disputes
June 25, 2026   Case Laws Customs
Restricted second-hand electronics need DGFT authorisation; confiscation survived only on that ground, with other objections rejected.
June 25, 2026   Case Laws Customs
Nil CVD on imported fabrics upheld where CENVAT credit condition was impossible for importer to satisfy
June 25, 2026   Case Laws Customs
Transaction value cannot be rejected on NIDB data alone for customs valuation of imported Christmas lights
June 25, 2026   Case Laws IBC
Deemed conveyance under MOFA survives CIRP moratorium, as statutory title transfer is not debt recovery.
June 25, 2026   Case Laws IBC
Section 32A immunity and later decriminalisation led to quashing of pre-CIRP environmental prosecution against corporate debtor.
June 25, 2026   Case Laws Money Laundering
PMLA bail turns on limited role, lack of corroboration, and prolonged pre-trial detention where trial is delayed
June 25, 2026   Case Laws Service Tax
Quantification of duty under the Sabka Vishwas Scheme requires final assessment by the cut-off date, not partial admission during investigation
June 25, 2026   Case Laws Service Tax
Service tax valuation on reimbursable expenses cannot be extended retrospectively; pre-amendment demand quashed as without jurisdiction
June 25, 2026   Case Laws Service Tax
Composite cargo handling service classification upheld where transport was only incidental, with extended period and penalties sustained
June 25, 2026   Case Laws Service Tax
Transfer of right to use goods governs diesel generator hire, excluding supply of tangible goods where control passes.
June 24, 2026   Notifications FEMA
Compounding of Foreign Contribution offences revised with updated officers, monetary formulas, and non-reopening of closed cases.
June 24, 2026   Notifications FEMA
FCRA registration rules tightened with new key functionary, purpose, utilisation, and disclosure requirements for associations.
June 24, 2026   Circulars Companies Law
Delayed DPT-3 filings get fee relaxation until 31 July 2026 after data centre restoration work
June 24, 2026   Circulars Customs
Auto transshipment for SEZ-bound cargo now streamlines Bill of Entry processing and removes manual TP approval.

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Customs

Post-export conversion of free shipping bills into EPCG shipping...

Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and delayed requests.

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Customs August 19, 2026 Case Laws AT
Post-export conversion of free shipping bills into EPCG shipping bills cannot be rejected solely for delay where contemporaneous documentary evidence supports the export. The three-month limitation prescribed by a Board Circular was treated as inconsistent with Section 149, while the one-year period under the 2022 Regulations applies prospectively and does not govern earlier exports. Failure to state EPCG authorisation details in the original free shipping bills is a curable procedural lapse when export duty payment records, invoices and bank realisation documents establish the goods exported and receipt of export proceeds. Conversion must be processed after verification of that evidence.
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Acts Income Tax
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