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    October 1, 2026   Notifications Income Tax
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October 1, 2026   Notifications Income Tax
Control of appellate income-tax commissioners now rests with jurisdictional Principal Chief Commissioners or Chief Commissioners.
October 1, 2026   Notifications DGFT
Minimum import price conditions for ATS-8 imports are extended, preserving existing CIF valuation requirements until late November.
October 1, 2026   Notifications DGFT
RELIEF Component II eligibility timelines extend for delivery and transshipment shipments, supporting exporters facing continuing logistics disruptions.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax compliance purposes.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certificates throughout its effective tax years.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax-recognised contributions.
October 1, 2026   Circulars SEBI
Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor grievance controls.
October 1, 2026   Circulars Customs
Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguards.
October 1, 2026   Case Laws GST
Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
October 1, 2026   Case Laws GST
GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
October 1, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
October 1, 2026   Case Laws GST
Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
October 1, 2026   Case Laws GST
Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
October 1, 2026   Case Laws GST
E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
October 1, 2026   Case Laws Customs
Tariff classification of oversized kitchen exhaust hoods places integral-fan units in the residual entry rather than fans.
October 1, 2026   Case Laws Customs
Defence end-use customs exemption covers missile-warning components, but each import requires prescribed certification and customs verification.
October 1, 2026   Case Laws GST
Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
October 1, 2026   Case Laws GST
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlapping inquiries.
October 1, 2026   Case Laws GST
Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
October 1, 2026   Case Laws GST
Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.

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Confiscation of imported goods - penalty u/s 112(a) (i) of...

Confiscation of Samsung-branded LED lights under Customs Act Section 112(a)(i) deemed invalid due to notification delay.

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Customs November 18, 2022 Case Laws AT
Confiscation of imported goods - penalty u/s 112(a) (i) of Customs Act - LED Module Lights Brand Samsung - suspension was made on 22.03.2017 pursuant to examination of the goods. However, the Customs have given intimation to the right holder – Samsung Electronics Co. on 11.04.2017 i.e. after about 20 days and thus, have violated the time line - confiscation and penalty is bad and against the provisions of the law - AT
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Acts Income Tax
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