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    September 19, 2026   Case Laws Income Tax
    Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
    September 19, 2026   Case Laws Income Tax
    Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
    September 19, 2026   Case Laws Income Tax
    Electronic DRP directions trigger final assessment limitation, rendering assessments completed after the statutory period time-barred and void.
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    September 19, 2026   Case Laws Income Tax
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    September 19, 2026   Case Laws Income Tax
    Modified returns under unilateral advance pricing agreements require pending assessments to conform to agreed transfer-pricing terms.
    September 19, 2026   Case Laws Customs
    Settled tariff classification bars renewed duty drawback misclassification notices for nuts, bolts, washers, hand tools and allied goods.
    September 19, 2026   Case Laws Customs
    Animal feed premix classification places vitamin and enzyme mixtures within animal-feed preparations rather than chemical or enzyme headings.
    September 19, 2026   Case Laws Customs
    Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
    September 19, 2026   Case Laws Customs
    Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
    September 19, 2026   Case Laws Companies Law
    Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder dead...
    September 19, 2026   Case Laws IBC
    Private-courier service validates an insolvency demand notice when delivery gives the debtor notice and opportunity to respond.
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    September 19, 2026   Case Laws IBC
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    September 19, 2026   Case Laws IBC
    Security interest under lease deeds requires an existing consensual charge, leaving statutory development dues unsecured in insolvency.
    September 19, 2026   Case Laws Money Laundering
    Speedy trial rights and co-accused parity support regular bail in prolonged money-laundering prosecutions subject to strict conditions.
    September 19, 2026   Case Laws Indian Laws
    Post-merger cheque validity bars dishonour prosecution when presentation occurs after the prescribed bank-merger replacement deadline.
    September 18, 2026   Notifications Central Excise
    Road and Infrastructure Cess on exported petrol and diesel is reduced to nil from the notification's effective date.
    September 18, 2026   Notifications Central Excise
    Special additional excise duty on exported aviation turbine fuel is revised, applying from Official Gazette publication.
    September 18, 2026   Notifications Money Laundering
    Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory fram...
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September 19, 2026   Case Laws Income Tax
Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
September 19, 2026   Case Laws Income Tax
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabilities.
September 19, 2026   Case Laws Income Tax
Electronic DRP directions trigger final assessment limitation, rendering assessments completed after the statutory period time-barred and void.
September 19, 2026   Case Laws Income Tax
Permissive possession under a development agreement does not trigger capital gains transfer where it is limited to construction.
September 19, 2026   Case Laws Income Tax
Software development comparability requires employee-cost filtering and segmental data; unsupported CUP receivables interest adjustments fail.
September 19, 2026   Case Laws Income Tax
Modified returns under unilateral advance pricing agreements require pending assessments to conform to agreed transfer-pricing terms.
September 19, 2026   Case Laws Customs
Settled tariff classification bars renewed duty drawback misclassification notices for nuts, bolts, washers, hand tools and allied goods.
September 19, 2026   Case Laws Customs
Animal feed premix classification places vitamin and enzyme mixtures within animal-feed preparations rather than chemical or enzyme headings.
September 19, 2026   Case Laws Customs
Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
September 19, 2026   Case Laws Customs
Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
September 19, 2026   Case Laws Companies Law
Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder deadlock.
September 19, 2026   Case Laws IBC
Private-courier service validates an insolvency demand notice when delivery gives the debtor notice and opportunity to respond.
September 19, 2026   Case Laws IBC
PMLA proceedings and resolution applicant eligibility: pending attachments do not bar plan approval without the prescribed conviction.
September 19, 2026   Case Laws IBC
Continuing personal guarantees survive consent awards, debt restructuring and third-party assumptions unless creditors expressly release the guarantor.
September 19, 2026   Case Laws IBC
Security interest under lease deeds requires an existing consensual charge, leaving statutory development dues unsecured in insolvency.
September 19, 2026   Case Laws Money Laundering
Speedy trial rights and co-accused parity support regular bail in prolonged money-laundering prosecutions subject to strict conditions.
September 19, 2026   Case Laws Indian Laws
Post-merger cheque validity bars dishonour prosecution when presentation occurs after the prescribed bank-merger replacement deadline.
September 18, 2026   Notifications Central Excise
Road and Infrastructure Cess on exported petrol and diesel is reduced to nil from the notification's effective date.
September 18, 2026   Notifications Central Excise
Special additional excise duty on exported aviation turbine fuel is revised, applying from Official Gazette publication.
September 18, 2026   Notifications Money Laundering
Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory framework.

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Home › Highlights › Customs › 2026 › September, 2026 › This
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Customs

Sea Cargo Manifest and Transshipment Regulations substitute the...

Sea cargo manifest compliance date is substituted in the Form XII table, effective upon Official Gazette publication.

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Customs September 3, 2026 Notifications
Sea Cargo Manifest and Transshipment Regulations substitute the entry in column (3) against serial number 6 of the table following Form XII with "31.10.2026". The amendment took effect on 1 September 2026, its Official Gazette publication date. The operative amendment is limited to replacing that specified table entry.
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