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    June 5, 2026   Case Laws Customs
    Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...
    June 5, 2026   Case Laws Customs
    Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.
    June 5, 2026   Case Laws Customs
    Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
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    June 4, 2026   Notifications IBC
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    June 4, 2026   Notifications IBC
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    June 4, 2026   Notifications IBC
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    June 4, 2026   Notifications Customs
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    June 4, 2026   Circulars Customs
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    June 4, 2026   Circulars Customs
    Protected systems access rules prohibit credential sharing, require personal control of passwords and OTPs, and mandate prompt breach reporting.
    June 4, 2026   Case Laws GST
    CGST search, sealing and provisional attachment upheld where statutory remedies were available and taxpayer did not cooperate.
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June 5, 2026   Case Laws Customs
Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and penalties.
June 5, 2026   Case Laws Customs
Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.
June 5, 2026   Case Laws Customs
Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
June 5, 2026   Case Laws IBC
Continuing guarantee, limitation and proof of default were upheld in personal guarantor insolvency proceedings; bias allegation left open.
June 4, 2026   Notifications IBC
Liquidation process reforms tighten creditor control, shorten timelines, and restrict asset sales and filings under updated IBBI regulations.
June 4, 2026   Notifications IBC
Bankruptcy process for personal guarantors is amended with new asset-transfer coordination, creditor approval, and circular-notified forms.
June 4, 2026   Notifications IBC
Personal guarantor insolvency rules expand asset disclosure, replace forms by circular, and add transfer coordination safeguards.
June 4, 2026   Notifications IBC
Voluntary liquidation rules updated with claim deadlines, reasoned rejection of claims, and a new termination framework.
June 4, 2026   Notifications IBC
Pre-packaged insolvency filing requirements updated with Board-notified formats and revised document disclosures for applicants.
June 4, 2026   Notifications IBC
Information Utilities rules updated to replace schedule forms with Board-notified formats and refine dispute authentication records.
June 4, 2026   Notifications IBC
Inspection and investigation rules amended to broaden references, clarify disciplinary directions, and replace Form A with notified format.
June 4, 2026   Notifications Customs
Countervailing duty on textured tempered glass from Malaysia renewed for five years, with producer-specific rates and invoice conditions.
June 4, 2026   Notifications DGFT
QCO exemption for SEZ imports now extends to permissible goods, with DTA clearance still subject to BIS compliance.
June 4, 2026   Circulars DGFT
Export policy alignment notice seeks comments on wide-ranging HS code and chapter note updates under Finance Act 2026.
June 4, 2026   Circulars Customs
Risk-based vessel boarding at JNCH shifts Customs checks to advance profiling and strengthens Master and Agent declaration duties.
June 4, 2026   Circulars Customs
Manual Customs Pass validity extended for Customs Brokers, with QR code pass conditions otherwise unchanged.
June 4, 2026   Circulars Customs
FTP interpretation references must be routed through Customs channels, with direct DGFT correspondence barred and pending clearances minimised.
June 4, 2026   Circulars Customs
Protected systems access rules prohibit credential sharing, require personal control of passwords and OTPs, and mandate prompt breach reporting.
June 4, 2026   Case Laws GST
CGST search, sealing and provisional attachment upheld where statutory remedies were available and taxpayer did not cooperate.
June 4, 2026   Case Laws GST
Alternate statutory remedy in tax disputes: writ petition dismissed; GST officers held competent under delegated powers.

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Customs

SEEPZ - allegation of Clandestine clearance of duty free goods,...

Court Upholds Rs. 10 Lakhs Penalty for Illegally Selling Duty-Free Diamonds and Gold Domestically Instead of Exporting.

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Customs November 13, 2015 Case Laws AT
SEEPZ - allegation of Clandestine clearance of duty free goods, a large quantity of diamonds, gold etc. in the domestic market instead of exporting - Keeping in view the over all facts, the penalty of ₹ 10 lakhs cannot be considered on the higher side - AT
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Acts Income Tax
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