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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 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.
September 18, 2026   Notifications Central Excise
Special additional excise duty on petrol and diesel exports revised, with new rates effective upon Gazette publication.
September 18, 2026   Circulars Customs
Export General Manifest compliance requires correcting EGM errors or filing departure manifests to avoid delays in export incentives.
September 18, 2026   Circulars DGFT
Pre-Shipment Inspection Certificates must be issued promptly, with limited transitional relief for system-blocked backlog certificates.
September 18, 2026   Notes GST
Territorial GST jurisdiction limits detention and confiscation of inter-State consignments passing through a non-entitled transit State.
September 18, 2026   Notes GST
Consolidated GST show cause notices may span financial years, but each demand component requires independent limitation and fraud scrutiny.

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Import of old and used tyres - prohibited goods - In the absence...

Ministry Lacks Authority to Classify New Hazardous Wastes; Old Tyre Imports Remain Prohibited Without Legal Backing.

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Customs November 16, 2015 Case Laws HC
Import of old and used tyres - prohibited goods - In the absence of any power conferred upon the Ministry of Environment and Forests, to specify any additional category of hazardous wastes, the memorandum is merely in the nature of administrative instructions and has no enforceability in law - HC
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