Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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
☰   Show Results ❯
    October 27, 2026   Case Laws Customs
    Customs valuation safeguards bar NIDB-based enhancement without disclosed comparable-import data and evidence of deliberate misdeclaration.
    October 27, 2026   Case Laws Customs
    Transferable DFIA exemptions cover generic SION inputs, while Public Notice-only caps and actual-user restrictions cannot deny benefits.
    October 27, 2026   Case Laws Customs
    Rectification of advance rulings cannot waive express customs exemption conditions for repair and re-export by DTA units.
    October 27, 2026   Case Laws IBC
    Committee-approved resolution plans remain binding pending approval, preventing withdrawal merely because the corporate debtor's financial position im...
    October 27, 2026   Case Laws IBC
    Settlement arrangements do not extinguish operational debt where payment obligations survive and property terms only secure repayment.
    October 27, 2026   Case Laws Money Laundering
    Predicate scheduled offence requirement renders PMLA proceedings unsustainable when the sole underlying FIR is quashed.
    October 27, 2026   Case Laws Money Laundering
    Bail in money-laundering prosecution refused where audit evidence supported alleged fund diversion and counsel absences contributed to trial delay.
    October 27, 2026   Case Laws Service Tax
    Transitional service-tax refunds for unprovided services escape relevant-date limitation, requiring cash payment subject to unjust enrichment.
    October 27, 2026   Case Laws Indian Laws
    Equitable settlement of assigned debt requires additional payment, releases securities and guarantees, and concludes related recovery and insolvency p...
    October 27, 2026   Case Laws Indian Laws
    Rebuttable cheque-liability presumptions shift proof of legally enforceable debt once a probable defence is established.
    October 26, 2026   Notifications Money Laundering
    PMLA Special Court jurisdiction in Rajasthan is reassigned between Jaipur and Jodhpur, with certain Jaipur courts restricted to transferred cases.
    October 26, 2026   Notifications Money Laundering
    Money-laundering trial jurisdiction expands across defined district clusters through newly specified judicial forums in the notified territory.
    October 26, 2026   Notifications SEZ
    SEZ membership entries are updated by replacing listed members under amended notification provisions for governance arrangements.
    October 26, 2026   Notifications SEZ
    SEZ notification entries are revised to replace listed enterprise representatives for Falta SEZ companies with newly listed officers.
    October 26, 2026   Notifications Customs
    Raw sugar customs-duty exemption extended, keeping eligible tariff-heading imports duty-free until the revised expiry date.
    October 26, 2026   Circulars DGFT
    Standard Input-Output Norms for doxycycline tablets and clobetasol enable uniform, expedited Advance Authorisation processing.
    October 26, 2026   Circulars FEMA
    FEMA compounding jurisdiction shifts overseas investment, borrowing, lending and guarantee applications to designated regional offices.
    October 26, 2026   Circulars SEBI
    Institutional client call-recording exemption lets research analysts retain alternative verifiable interaction records while maintaining broader clien...
    October 26, 2026   Circulars Customs
    Risk-based vessel boarding enables prompt entry inward and sail-out clearance without routine physical inspections at minor ports.
    October 26, 2026   Notes Money Laundering
    Article 21 safeguards against punitive money-laundering detention when trial delay makes continued custody constitutionally disproportionate despite s...
❮
❯
❯❯
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:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
October 27, 2026   Case Laws Customs
Customs valuation safeguards bar NIDB-based enhancement without disclosed comparable-import data and evidence of deliberate misdeclaration.
October 27, 2026   Case Laws Customs
Transferable DFIA exemptions cover generic SION inputs, while Public Notice-only caps and actual-user restrictions cannot deny benefits.
October 27, 2026   Case Laws Customs
Rectification of advance rulings cannot waive express customs exemption conditions for repair and re-export by DTA units.
October 27, 2026   Case Laws IBC
Committee-approved resolution plans remain binding pending approval, preventing withdrawal merely because the corporate debtor's financial position improves.
October 27, 2026   Case Laws IBC
Settlement arrangements do not extinguish operational debt where payment obligations survive and property terms only secure repayment.
October 27, 2026   Case Laws Money Laundering
Predicate scheduled offence requirement renders PMLA proceedings unsustainable when the sole underlying FIR is quashed.
October 27, 2026   Case Laws Money Laundering
Bail in money-laundering prosecution refused where audit evidence supported alleged fund diversion and counsel absences contributed to trial delay.
October 27, 2026   Case Laws Service Tax
Transitional service-tax refunds for unprovided services escape relevant-date limitation, requiring cash payment subject to unjust enrichment.
October 27, 2026   Case Laws Indian Laws
Equitable settlement of assigned debt requires additional payment, releases securities and guarantees, and concludes related recovery and insolvency proceedings.
October 27, 2026   Case Laws Indian Laws
Rebuttable cheque-liability presumptions shift proof of legally enforceable debt once a probable defence is established.
October 26, 2026   Notifications Money Laundering
PMLA Special Court jurisdiction in Rajasthan is reassigned between Jaipur and Jodhpur, with certain Jaipur courts restricted to transferred cases.
October 26, 2026   Notifications Money Laundering
Money-laundering trial jurisdiction expands across defined district clusters through newly specified judicial forums in the notified territory.
October 26, 2026   Notifications SEZ
SEZ membership entries are updated by replacing listed members under amended notification provisions for governance arrangements.
October 26, 2026   Notifications SEZ
SEZ notification entries are revised to replace listed enterprise representatives for Falta SEZ companies with newly listed officers.
October 26, 2026   Notifications Customs
Raw sugar customs-duty exemption extended, keeping eligible tariff-heading imports duty-free until the revised expiry date.
October 26, 2026   Circulars DGFT
Standard Input-Output Norms for doxycycline tablets and clobetasol enable uniform, expedited Advance Authorisation processing.
October 26, 2026   Circulars FEMA
FEMA compounding jurisdiction shifts overseas investment, borrowing, lending and guarantee applications to designated regional offices.
October 26, 2026   Circulars SEBI
Institutional client call-recording exemption lets research analysts retain alternative verifiable interaction records while maintaining broader client-record obligations.
October 26, 2026   Circulars Customs
Risk-based vessel boarding enables prompt entry inward and sail-out clearance without routine physical inspections at minor ports.
October 26, 2026   Notes Money Laundering
Article 21 safeguards against punitive money-laundering detention when trial delay makes continued custody constitutionally disproportionate despite stringent bail rules.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2013 › November, 2013 › This
Back

All Highlights

Customs

DEPB credit – Alleged that appellant have show inflated export p...

Appellant Challenges Limitation of DEPB Benefits Based on Indian Market Value in Export Price Inflation Case.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs November 18, 2013 Case Laws AT
DEPB credit – Alleged that appellant have show inflated export price with intent to avail higher DEPB benefit – There is no legal basis for restricting the benefit on the basis of market value of the goods in India - AT
View Source View

Topics

Acts Income Tax
Next ➔