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    August 19, 2026   Case LawsIncome Tax
    Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
    August 19, 2026   Case LawsCustoms
    Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
    August 19, 2026   Case LawsCustoms
    Fire-damaged vehicles treated as scrap cannot trigger import licensing confiscation, while vessel berthing alone is not unloading.
    August 19, 2026   Case LawsCustoms
    Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
    August 19, 2026   Case LawsCustoms
    Delayed customs refund interest starts after the refund-application period, with an enhanced rate for prolonged Revenue inaction.
    August 19, 2026   Case LawsCustoms
    Special Additional Duty refund limitation cannot curtail substantive refund rights through subordinate legislation without statutory authority.
    August 19, 2026   Case LawsCustoms
    Toy parts classification permits concessional customs duty treatment where imported components lack the essential character of complete ride-on toys.
    August 19, 2026   Case LawsCustoms
    Customs transaction value rejection requires Rule 12 procedure despite importer consent to reassessment of imported scrap values.
    August 19, 2026   Case LawsCompanies Law
    Tribunal intervention in requisitioned meetings requires proven impracticability, despite independent statutory remedies for members to convene them.
    August 19, 2026   Case LawsIBC
    Committee of Creditors' commercial wisdom permits reconsideration and rejection of a resolution plan before adjudicatory approval.
    August 19, 2026   Case LawsIBC
    Earnest money forfeiture in liquidation schemes fails where the proponent withdraws after its proposal is not accepted.
    August 19, 2026   Case LawsMoney Laundering
    Money-laundering bail conditions prevailed where prima facie betting-account evidence, flight risk and progressing charges outweighed prolonged custod...
    August 19, 2026   Case LawsMoney Laundering
    Third-party property attachment requires proof of a money trail or equivalent-value liability, not alleged control alone.
    August 19, 2026   Case LawsMoney Laundering
    Interim release of frozen funds permitted for verified salaries and statutory dues, subject to safeguards protecting attached assets.
    August 19, 2026   Case LawsCentral Excise
    Interest on refundable revenue deposits runs from deposit date, while blanket enhanced interest awards require case-specific justification.
    August 19, 2026   Case LawsIndian Laws
    NDPS bail safeguards for foreign nationals require statutory compliance, verified sureties and proportionate measures to prevent absconding.
    August 19, 2026   Case LawsIndian Laws
    Disciplinary inquiry delay requires demonstrable prejudice; charge memorandum survives where competent authority validly considered the disciplinary p...
    August 18, 2026   NotificationsIncome Tax
    Foreign asset disclosure valuation rules set eligibility, electronic payment procedures, and conditional immunity for qualifying small taxpayers.
    August 18, 2026   NotificationsCustoms
    Customs tariff values for edible oils, metals and areca nuts are revised with effect from 15 August 2026.
    August 18, 2026   Case LawsGST
    GST recovery pending appeal: bank attachment lifted and coercive action restrained, while input tax credit merits await determination.
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    August 19, 2026   Case Laws Income Tax
    Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational risk assumption.
    August 19, 2026   Case Laws Customs
    Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
    August 19, 2026   Case Laws Customs
    Fire-damaged vehicles treated as scrap cannot trigger import licensing confiscation, while vessel berthing alone is not unloading.
    August 19, 2026   Case Laws Customs
    Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and delayed requests.
    August 19, 2026   Case Laws Customs
    Delayed customs refund interest starts after the refund-application period, with an enhanced rate for prolonged Revenue inaction.
    August 19, 2026   Case Laws Customs
    Special Additional Duty refund limitation cannot curtail substantive refund rights through subordinate legislation without statutory authority.
    August 19, 2026   Case Laws Customs
    Toy parts classification permits concessional customs duty treatment where imported components lack the essential character of complete ride-on toys.
    August 19, 2026   Case Laws Customs
    Customs transaction value rejection requires Rule 12 procedure despite importer consent to reassessment of imported scrap values.
    August 19, 2026   Case Laws Companies Law
    Tribunal intervention in requisitioned meetings requires proven impracticability, despite independent statutory remedies for members to convene them.
    August 19, 2026   Case Laws IBC
    Committee of Creditors' commercial wisdom permits reconsideration and rejection of a resolution plan before adjudicatory approval.
    August 19, 2026   Case Laws IBC
    Earnest money forfeiture in liquidation schemes fails where the proponent withdraws after its proposal is not accepted.
    August 19, 2026   Case Laws Money Laundering
    Money-laundering bail conditions prevailed where prima facie betting-account evidence, flight risk and progressing charges outweighed prolonged custody.
    August 19, 2026   Case Laws Money Laundering
    Third-party property attachment requires proof of a money trail or equivalent-value liability, not alleged control alone.
    August 19, 2026   Case Laws Money Laundering
    Interim release of frozen funds permitted for verified salaries and statutory dues, subject to safeguards protecting attached assets.
    August 19, 2026   Case Laws Central Excise
    Interest on refundable revenue deposits runs from deposit date, while blanket enhanced interest awards require case-specific justification.
    August 19, 2026   Case Laws Indian Laws
    NDPS bail safeguards for foreign nationals require statutory compliance, verified sureties and proportionate measures to prevent absconding.
    August 19, 2026   Case Laws Indian Laws
    Disciplinary inquiry delay requires demonstrable prejudice; charge memorandum survives where competent authority validly considered the disciplinary proposal.
    August 18, 2026   Notifications Income Tax
    Foreign asset disclosure valuation rules set eligibility, electronic payment procedures, and conditional immunity for qualifying small taxpayers.
    August 18, 2026   Notifications Customs
    Customs tariff values for edible oils, metals and areca nuts are revised with effect from 15 August 2026.
    August 18, 2026   Case Laws GST
    GST recovery pending appeal: bank attachment lifted and coercive action restrained, while input tax credit merits await determination.

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      Home› Highlights › Customs › 2026 › August, 2026 › This
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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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      CustomsAugust 19, 2026Case LawsAT
      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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      ActsIncome Tax
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