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 ✕
🔎 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
    September 15, 2026   Notifications Income Tax
    Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
    September 15, 2026   Circulars DGFT
    Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payme...
    September 15, 2026   Circulars DGFT
    Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.
    September 15, 2026   Circulars Customs
    Sea cargo manifest digital filing is fully operational, enabling live import and export SCMTR message submission through ICEGATE.
    September 15, 2026   Circulars Customs
    Customs valuer empanelment sets eligibility, fee controls, independence duties and misconduct consequences for precious-goods valuation services.
    September 15, 2026   Circulars Customs
    Container re-export extensions follow a tiered approval process; off-hiring is invalid, while detention-related requests require documented reasons.
    September 15, 2026   Notes GST
    Common Portal Service requires accessible full GST communications and meaningful hearing before limitation or recovery consequences follow.
    September 15, 2026   Case Laws Income Tax
    Tax rebate on total income extends to short-term capital gains taxed at special rates without express exclusion.
    September 15, 2026   Case Laws GST
    Inter-State transit goods cannot be detained by GST authorities of a State merely because they pass through its territory.
    September 15, 2026   Case Laws GST
    Alternative GST remedies limit writ review where registration-cancellation disputes require factual examination by appellate authorities.
    September 15, 2026   Case Laws GST
    Retrospective input tax credit limitation extension protects eligible belated claims and requires reversal of time-barred credit disallowance.
    September 15, 2026   Case Laws GST
    Defective GST portal service justified condonation of delay, requiring the appellate authority to hear the appeal on merits.
    September 15, 2026   Case Laws GST
    Sufficient cause for delayed GST appeals permits merits review where portal placement prevented effective notice.
    September 15, 2026   Case Laws GST
    Conditional pre-deposit enables fresh adjudication after non-participation and expiry of appellate limitation, subject to a timely reply.
    September 15, 2026   Case Laws GST
    Retrospective input tax credit limitation extension preserves eligible claims filed within the extended return-filing deadline.
    September 15, 2026   Case Laws GST
    Tribunal appeal limitation governs filing deadlines, not the Commissioner's review period, preserving departmental appeal maintainability.
    September 15, 2026   Case Laws GST
    Urgent listing for GST registration cancellation appeals may bypass Registry scrutiny where delay threatens effective appellate relief.
    September 15, 2026   Case Laws GST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST despite exempt papad production.
    September 15, 2026   Case Laws GST
    E-invoicing for coaching services depends on contractual recipient status, not merely fee payment, GSTIN disclosure, or input tax credit eligibility.
    September 15, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where scrutiny already examined share-sale gains and the related capital-gains exemption claim.
❮
❯
❯❯
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
September 15, 2026   Notifications Income Tax
Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
September 15, 2026   Circulars DGFT
Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payment.
September 15, 2026   Circulars DGFT
Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.
September 15, 2026   Circulars Customs
Sea cargo manifest digital filing is fully operational, enabling live import and export SCMTR message submission through ICEGATE.
September 15, 2026   Circulars Customs
Customs valuer empanelment sets eligibility, fee controls, independence duties and misconduct consequences for precious-goods valuation services.
September 15, 2026   Circulars Customs
Container re-export extensions follow a tiered approval process; off-hiring is invalid, while detention-related requests require documented reasons.
September 15, 2026   Notes GST
Common Portal Service requires accessible full GST communications and meaningful hearing before limitation or recovery consequences follow.
September 15, 2026   Case Laws Income Tax
Tax rebate on total income extends to short-term capital gains taxed at special rates without express exclusion.
September 15, 2026   Case Laws GST
Inter-State transit goods cannot be detained by GST authorities of a State merely because they pass through its territory.
September 15, 2026   Case Laws GST
Alternative GST remedies limit writ review where registration-cancellation disputes require factual examination by appellate authorities.
September 15, 2026   Case Laws GST
Retrospective input tax credit limitation extension protects eligible belated claims and requires reversal of time-barred credit disallowance.
September 15, 2026   Case Laws GST
Defective GST portal service justified condonation of delay, requiring the appellate authority to hear the appeal on merits.
September 15, 2026   Case Laws GST
Sufficient cause for delayed GST appeals permits merits review where portal placement prevented effective notice.
September 15, 2026   Case Laws GST
Conditional pre-deposit enables fresh adjudication after non-participation and expiry of appellate limitation, subject to a timely reply.
September 15, 2026   Case Laws GST
Retrospective input tax credit limitation extension preserves eligible claims filed within the extended return-filing deadline.
September 15, 2026   Case Laws GST
Tribunal appeal limitation governs filing deadlines, not the Commissioner's review period, preserving departmental appeal maintainability.
September 15, 2026   Case Laws GST
Urgent listing for GST registration cancellation appeals may bypass Registry scrutiny where delay threatens effective appellate relief.
September 15, 2026   Case Laws GST
Tariff classification of Papad Khar as an inorganic carbonate results in GST despite exempt papad production.
September 15, 2026   Case Laws GST
E-invoicing for coaching services depends on contractual recipient status, not merely fee payment, GSTIN disclosure, or input tax credit eligibility.
September 15, 2026   Case Laws Income Tax
Change of opinion bars reassessment where scrutiny already examined share-sale gains and the related capital-gains exemption claim.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2020 › September, 2020 › This
Back

All Highlights

Showing Results for : Reset Filters
Customs

Provisional release of the seized goods - it was opined that the...

Revenue's Strict Conditions for Provisional Release of Overvalued Goods Ruled Unjustifiable After 18-Month Delay.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs September 18, 2020 Case Laws AT
Provisional release of the seized goods - it was opined that the goods were grossly overvalued to claim undue benefits of enhanced IGST refund and Drawback - when the goods have not been released even after the lapse of 18 months, there are no justification for imposing such harsh conditions by the Revenue while permitting provisional release of the goods - AT
View Source View

Topics

Acts Income Tax
Next ➔