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    September 3, 2026   Case Laws Customs
    Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
    September 3, 2026   Case Laws Customs
    AIFTA dispute resolution cannot bar customs recovery proceedings where treaty mechanisms remain unincorporated into municipal law.
    September 3, 2026   Case Laws Customs
    Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
    September 3, 2026   Case Laws Companies Law
    Contempt undertakings require clear commitments, while foreign money decrees may warrant security pending execution proceedings.
    September 3, 2026   Case Laws IBC
    Provident fund claims during CIRP cannot bypass moratorium, resolution-plan extinguishment, or corporate debtor immunity for pre-CIRP defaults.
    September 3, 2026   Case Laws IBC
    Arbitration clauses do not bar insolvency proceedings where supply-related debt and default exist without a genuine pre-existing dispute.
    September 3, 2026   Case Laws Money Laundering
    PMLA property attachment extends to pre-offence assets where statutory reasons and independent adjudicatory satisfaction support proceedings.
    September 3, 2026   Case Laws Money Laundering
    PMLA attachment requires a proven nexus between share application money and the scheduled offence, not unsupported allegations.
    September 3, 2026   Case Laws Money Laundering
    Provisional attachment of proceeds of crime extends to buildings representing criminally derived funds, irrespective of enterprise viability.
    September 3, 2026   Case Laws Service Tax
    Timely service-tax adjudication: unexplained delay beyond the statutory framework can invalidate orders despite an available appeal.
    September 3, 2026   Case Laws Service Tax
    CENVAT credit at unregistered premises remains available, while construction-related works contract credit faces normal-period recovery and interest.
    September 3, 2026   Case Laws Service Tax
    Composite engineering services qualify as export where foreign recipient receives the service and physical goods availability is not essential.
    September 3, 2026   Case Laws Companies Law
    Forensic audit of asset dissipation permits scrutiny of banks and corporate facilitators in foreign-award execution.
    September 2, 2026   Notifications Central Excise
    Road and Infrastructure Cess on exported petrol and diesel is revised to a uniform per-litre rate.
    September 2, 2026   Notifications Central Excise
    Special Additional Excise Duty on exported Aviation Turbine Fuel is revised through a substituted effective duty rate.
    September 2, 2026   Notifications Central Excise
    Central excise rate amendment substitutes the serial-number-one table entry with a per-litre rate from Gazette publication.
    September 2, 2026   Notifications Customs
    Tariff value revision sets customs valuation benchmarks for edible oils, brass scrap, gold, silver and areca nut imports.
    September 2, 2026   Circulars GST - States
    Taxpayer confidentiality restricts external AI use while requiring officers to verify outputs and independently decide quasi-judicial matters.
    September 2, 2026   Circulars Customs
    Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
    September 2, 2026   Circulars Companies Law
    Pending statutory filings under CCFS-2026 may be completed until 15 September 2026, with all other scheme conditions unchanged.
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September 3, 2026   Case Laws Customs
Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration.
September 3, 2026   Case Laws Customs
AIFTA dispute resolution cannot bar customs recovery proceedings where treaty mechanisms remain unincorporated into municipal law.
September 3, 2026   Case Laws Customs
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs presentation.
September 3, 2026   Case Laws Companies Law
Contempt undertakings require clear commitments, while foreign money decrees may warrant security pending execution proceedings.
September 3, 2026   Case Laws IBC
Provident fund claims during CIRP cannot bypass moratorium, resolution-plan extinguishment, or corporate debtor immunity for pre-CIRP defaults.
September 3, 2026   Case Laws IBC
Arbitration clauses do not bar insolvency proceedings where supply-related debt and default exist without a genuine pre-existing dispute.
September 3, 2026   Case Laws Money Laundering
PMLA property attachment extends to pre-offence assets where statutory reasons and independent adjudicatory satisfaction support proceedings.
September 3, 2026   Case Laws Money Laundering
PMLA attachment requires a proven nexus between share application money and the scheduled offence, not unsupported allegations.
September 3, 2026   Case Laws Money Laundering
Provisional attachment of proceeds of crime extends to buildings representing criminally derived funds, irrespective of enterprise viability.
September 3, 2026   Case Laws Service Tax
Timely service-tax adjudication: unexplained delay beyond the statutory framework can invalidate orders despite an available appeal.
September 3, 2026   Case Laws Service Tax
CENVAT credit at unregistered premises remains available, while construction-related works contract credit faces normal-period recovery and interest.
September 3, 2026   Case Laws Service Tax
Composite engineering services qualify as export where foreign recipient receives the service and physical goods availability is not essential.
September 3, 2026   Case Laws Companies Law
Forensic audit of asset dissipation permits scrutiny of banks and corporate facilitators in foreign-award execution.
September 2, 2026   Notifications Central Excise
Road and Infrastructure Cess on exported petrol and diesel is revised to a uniform per-litre rate.
September 2, 2026   Notifications Central Excise
Special Additional Excise Duty on exported Aviation Turbine Fuel is revised through a substituted effective duty rate.
September 2, 2026   Notifications Central Excise
Central excise rate amendment substitutes the serial-number-one table entry with a per-litre rate from Gazette publication.
September 2, 2026   Notifications Customs
Tariff value revision sets customs valuation benchmarks for edible oils, brass scrap, gold, silver and areca nut imports.
September 2, 2026   Circulars GST - States
Taxpayer confidentiality restricts external AI use while requiring officers to verify outputs and independently decide quasi-judicial matters.
September 2, 2026   Circulars Customs
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority.
September 2, 2026   Circulars Companies Law
Pending statutory filings under CCFS-2026 may be completed until 15 September 2026, with all other scheme conditions unchanged.

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FEMA

Use of International Debit Cards/Store Value Cards/Charge...

Resident Indians Can Use International Debit and Smart Cards Abroad Under FEMA Guidelines, April 2, 2012.

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FEMA April 3, 2012 Circulars
Use of International Debit Cards/Store Value Cards/Charge Cards/Smart Cards by Resident Indians while on a visit outside India. - Cir. No. 102 Dated: April 2, 2012
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Acts Income Tax
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