Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

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 ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

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
    August 12, 2026   Case Laws Income Tax
    Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
    August 12, 2026   Case Laws Income Tax
    Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating...
    August 12, 2026   Case Laws Income Tax
    Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.
    August 12, 2026   Case Laws Customs
    Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
    August 12, 2026   Case Laws Customs
    Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.
    August 12, 2026   Case Laws Customs
    DFIA classification of Vital Wheat Gluten as wheat flour defeated customs seizure based on unsupported exemption ineligibility allegations.
    August 12, 2026   Case Laws Customs
    Automotive ECU classification follows distinct functions, requiring Revenue evidence before reclassifying control units as motor-vehicle parts.
    August 12, 2026   Case Laws Customs
    Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
    August 12, 2026   Case Laws Customs
    Post-decisional hearing deadlines govern continued Customs Broker licence suspension; delayed hearings invalidate continuation without deciding underl...
    August 12, 2026   Case Laws Companies Law
    Functus officio bars intervention in disposed writ proceedings where applicants show no tangible subsisting right or necessary-party status.
    August 12, 2026   Case Laws Companies Law
    Pre-emptive rights under articles invalidated outsider share transfers that bypassed mandatory notice, valuation and existing-member sale procedures.
    August 12, 2026   Case Laws Money Laundering
    Default bail and PMLA bail denied where timely supplementary complaint and statutory twin conditions defeated release.
    August 12, 2026   Case Laws Service Tax
    Floating-rig service classification determines refund entitlement where tax was collected under Mining Service without legal authority.
    August 11, 2026   Circulars DGFT
    Wheat export quota utilisation determines eligibility for reallocation, while underused quota may enter the common pool.
    August 11, 2026   Case Laws GST
    Omission of export refund restrictions applies to pending proceedings when no saving clause preserves the omitted rule's operation.
    August 11, 2026   Case Laws GST
    GST valuation of online gaming actionable claims follows Supreme Court findings, leaving show cause notice adjudication to proceed.
    August 11, 2026   Case Laws GST
    GST on actionable claims in online gaming and betting survives challenge, with valuation and retrospective amendments addressed.
    August 11, 2026   Case Laws GST
    Common Portal service alone does not validate GST notices or trigger appeal limitation without acknowledged receipt or response.
    August 11, 2026   Case Laws GST
    Alternative remedy and parallel GST proceedings: earlier CGST notice defeated the jurisdictional challenge, requiring recourse to statutory appeal.
    August 11, 2026   Case Laws GST
    Special procedure for time-barred GST appeals requires consideration of the extended filing window and prescribed payment condition.
❮
❯
❯❯
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
August 12, 2026   Case Laws Income Tax
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequential proceedings.
August 12, 2026   Case Laws Income Tax
Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating evidence.
August 12, 2026   Case Laws Income Tax
Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.
August 12, 2026   Case Laws Customs
Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
August 12, 2026   Case Laws Customs
Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.
August 12, 2026   Case Laws Customs
DFIA classification of Vital Wheat Gluten as wheat flour defeated customs seizure based on unsupported exemption ineligibility allegations.
August 12, 2026   Case Laws Customs
Automotive ECU classification follows distinct functions, requiring Revenue evidence before reclassifying control units as motor-vehicle parts.
August 12, 2026   Case Laws Customs
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguards.
August 12, 2026   Case Laws Customs
Post-decisional hearing deadlines govern continued Customs Broker licence suspension; delayed hearings invalidate continuation without deciding underlying allegations.
August 12, 2026   Case Laws Companies Law
Functus officio bars intervention in disposed writ proceedings where applicants show no tangible subsisting right or necessary-party status.
August 12, 2026   Case Laws Companies Law
Pre-emptive rights under articles invalidated outsider share transfers that bypassed mandatory notice, valuation and existing-member sale procedures.
August 12, 2026   Case Laws Money Laundering
Default bail and PMLA bail denied where timely supplementary complaint and statutory twin conditions defeated release.
August 12, 2026   Case Laws Service Tax
Floating-rig service classification determines refund entitlement where tax was collected under Mining Service without legal authority.
August 11, 2026   Circulars DGFT
Wheat export quota utilisation determines eligibility for reallocation, while underused quota may enter the common pool.
August 11, 2026   Case Laws GST
Omission of export refund restrictions applies to pending proceedings when no saving clause preserves the omitted rule's operation.
August 11, 2026   Case Laws GST
GST valuation of online gaming actionable claims follows Supreme Court findings, leaving show cause notice adjudication to proceed.
August 11, 2026   Case Laws GST
GST on actionable claims in online gaming and betting survives challenge, with valuation and retrospective amendments addressed.
August 11, 2026   Case Laws GST
Common Portal service alone does not validate GST notices or trigger appeal limitation without acknowledged receipt or response.
August 11, 2026   Case Laws GST
Alternative remedy and parallel GST proceedings: earlier CGST notice defeated the jurisdictional challenge, requiring recourse to statutory appeal.
August 11, 2026   Case Laws GST
Special procedure for time-barred GST appeals requires consideration of the extended filing window and prescribed payment condition.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2019 › December, 2019 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Duty free advance authorization - regularization of bonafide...

Revenue Misinterprets Para 4.28 of Handbook; Provision Only Applies to Bonafide Export Defaults, Not Non-Default Cases.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs December 23, 2019 Case Laws AT
Duty free advance authorization - regularization of bonafide default by exporters - Revenue has failed to notice Para 4.28 of HBP relates only to cases of bonafide default in fulfilling export obligation and it would naturally not apply to the cases where there is no default like in the instant case.
View Source View

Topics

Acts Income Tax
Next ➔