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
    Mandatory liquidation after CIRP expiry applies despite failed CoC liquidation vote, later expressions of interest, or MSME eligibility claims.
    Further investigation under anti-money-laundering law may continue before charges are framed without prior Criminal Court permission.
    Appellate scrutiny of PMLA bail orders distinguishes invalid grant from cancellation based on subsequent conduct.
    PMLA attachment of mortgaged property turns on the secured creditor's due diligence and links to alleged crime.
    Government grants-in-aid lacking service quid pro quo fall outside service tax; recorded reverse-charge liabilities are time-barred.
    Electronic evidence certification determines whether alleged clandestine removal data can support excise duty quantification and related penalties.
    Third-Party Electronic Records Require Proven Authenticity and Independent Corroboration Before Supporting Clandestine Clearance Demands
    Tariff classification distinguishes batter-coated namkeen from oil-fried salted peanuts, while allowing ISD credit and removing interpretational penal...
    Deemed service of a correctly addressed cheque dishonour demand notice satisfies the statutory requirement despite receipt by a family member.
    Juridical seat versus arbitral venue determines supervisory court jurisdiction, while timely award challenges remain within the prescribed limitation ...
    Judicial review of disciplinary complaint closures remains limited to legality, leaving plausible disciplinary findings undisturbed.
    Minimum import price condition for Virgin Multi-layer Paper Board imports remains extended under existing terms.
    RoDTEP Scheme continuation preserves export duty remission eligibility and existing rates, caps, and conditions for eligible exporters.
    Clearing corporation recognition renewed subject to ongoing regulatory conditions throughout the three-year recognition period.
    Special additional excise duty on exported aviation turbine fuel is revised under the amended central excise rate framework.
    Customs tariff values for edible oils, brass scrap, gold, silver and areca nuts take effect prospectively.
    Special additional excise duty on fuel exports is revised through a substituted rate with prospective effect.
    Revised wage ceiling extends pension scheme membership to eligible provident fund members previously outside the scheme.
    ESIC coverage expands across designated Madhya Pradesh districts, making employer-employee contributions payable and extending statutory insurance ben...
    Minimum import price for Sulfadiazine API continues, preserving existing CIF-based import conditions for a further prescribed period.
❮
❯
❯❯
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