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 characters0/2000
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.
RelevanceDefaultDate
    May 29, 2026   Case LawsMoney Laundering
    PMLA retention of seized cash and vehicles upheld where pending proceedings and prima facie money-laundering nexus were shown.
    May 29, 2026   Case LawsService Tax
    Employer-employee exclusion and lack of independent evidence defeated service tax demands on director remuneration
    May 29, 2026   Case LawsCentral Excise
    Excisability and manufacture of aluminium composite panels failed where site-specific cutting did not create distinct marketable goods.
    May 28, 2026   CircularsCustoms
    Direct port delivery status conversion permitted for eligible containers, with same-day processing to ease terminal evacuation.
    May 28, 2026   CircularsCustoms
    Temporary Customs Area notified for DPD cargo storage, with segregation, safety controls, and strict compliance conditions.
    May 28, 2026   CircularsGST
    GST Appellate Tribunal dress code prescribed for authorised representatives, with a summer exemption from wearing a black coat.
    May 28, 2026   CircularsCustoms
    Mandatory Body Worn Cameras for import cargo examinations now required, with full recording and retention rules in place.
    May 28, 2026   Case LawsGST
    Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.
    May 28, 2026   Case LawsGST
    Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.
    May 28, 2026   Case LawsGST
    Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal
    May 28, 2026   Case LawsGST
    GST assessment order invalid without DIN; delayed writ entertained on terms with partial tax deposit and remand
    May 28, 2026   Case LawsGST
    Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.
    May 28, 2026   Case LawsGST
    Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.
    May 28, 2026   Case LawsGST
    GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.
    May 28, 2026   Case LawsIncome Tax
    Wilful failure to deposit TDS can sustain prosecution where notice was duly served and non-compliance continued.
    May 28, 2026   Case LawsIncome Tax
    Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
    May 28, 2026   Case LawsIncome Tax
    Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
    May 28, 2026   Case LawsIncome Tax
    Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
    May 28, 2026   Case LawsIncome Tax
    Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
    May 28, 2026   Case LawsIncome Tax
    TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    May 29, 2026   Case Laws Money Laundering
    PMLA retention of seized cash and vehicles upheld where pending proceedings and prima facie money-laundering nexus were shown.
    May 29, 2026   Case Laws Service Tax
    Employer-employee exclusion and lack of independent evidence defeated service tax demands on director remuneration
    May 29, 2026   Case Laws Central Excise
    Excisability and manufacture of aluminium composite panels failed where site-specific cutting did not create distinct marketable goods.
    May 28, 2026   Circulars Customs
    Direct port delivery status conversion permitted for eligible containers, with same-day processing to ease terminal evacuation.
    May 28, 2026   Circulars Customs
    Temporary Customs Area notified for DPD cargo storage, with segregation, safety controls, and strict compliance conditions.
    May 28, 2026   Circulars GST
    GST Appellate Tribunal dress code prescribed for authorised representatives, with a summer exemption from wearing a black coat.
    May 28, 2026   Circulars Customs
    Mandatory Body Worn Cameras for import cargo examinations now required, with full recording and retention rules in place.
    May 28, 2026   Case Laws GST
    Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.
    May 28, 2026   Case Laws GST
    Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.
    May 28, 2026   Case Laws GST
    Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal
    May 28, 2026   Case Laws GST
    GST assessment order invalid without DIN; delayed writ entertained on terms with partial tax deposit and remand
    May 28, 2026   Case Laws GST
    Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.
    May 28, 2026   Case Laws GST
    Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.
    May 28, 2026   Case Laws GST
    GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.
    May 28, 2026   Case Laws Income Tax
    Wilful failure to deposit TDS can sustain prosecution where notice was duly served and non-compliance continued.
    May 28, 2026   Case Laws Income Tax
    Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
    May 28, 2026   Case Laws Income Tax
    Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
    May 28, 2026   Case Laws Income Tax
    Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expenses.
    May 28, 2026   Case Laws Income Tax
    Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
    May 28, 2026   Case Laws Income Tax
    TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Customs › 2023 › May, 2023 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Customs

      Levy of penalty u/s 112 (a) and 112 (b) of the Customs Act, 1962...

      No Penalties for Misdeclaration Under Customs Act Sections 112(a) & 112(b) Due to Bona Fide Belief in IEC Use.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsMay 24, 2023Case LawsAT
      Levy of penalty u/s 112 (a) and 112 (b) of the Customs Act, 1962 - import by misdeclaration of description and value of the consignments using the IEC registered in the name of other person and shell companies - The act of action of the appellant is only under bonafide belief. - No penalty - AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔