Loading...

⚠ ✕
❮ 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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
    Special Economic Zone de-notification reduces the designated IT/ITES zone to its remaining notified area under the statutory framework.
    Interim moratorium for personal guarantors no longer covers pending insolvency applications, permitting proceedings to continue against them.
    Customs adjudication of fraudulently obtained export scrips must follow the applicable determination and cancellation pathway.
    Principal function determines whether Bluetooth headsets are wireless communication apparatus or merely audio devices for customs classification.
    Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
    Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
    Contractual GST reimbursement depends on tax-risk allocation, while statutory compliance remains unaffected by any employer-payment adjustment.
    Medical relief registration: hospital scale and premium services do not alone defeat charitable renewal or justify retrospective cancellation.
    Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-...
    Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
    Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
    Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
    E-way bill reuse allegations require cogent proof, not vehicle-movement suspicion, invalidating detention-based tax and penalties.
    Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
    Excess GST realisation alone cannot establish apartment-sale profiteering where no GST rate reduction or input tax credit benefit exists.
    GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
    Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
    Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
    Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
    Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
❮
❯
❯❯
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

Provisional release of imported food consignments may be...

Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestablished.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs September 26, 2026 Case Laws HC
Provisional release of imported food consignments may be justified where Customs retains goods without seizure, a seizure memorandum, or recorded reasons establishing liability to confiscation. Sampling of imported food must comply with food-safety legislation and regulations: an authorised food-safety officer must draw the sample in the presence of the Customs Officer and importer. A report based on Customs sampling alone is superseded by a compliant report from an accredited agency confirming conformity with applicable standards. Raw areca nut classification depends on moisture content; consignments with moisture below the stated raw-areca range are prima facie not so classifiable. Release may be secured by a personal bond for differential duty or penalty, while classification and assessment remain open to adjudication.

Topics

Acts Income Tax