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    June 6, 2026   NotificationsFEMA
    Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
    June 6, 2026   NotificationsCompanies Law
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    June 6, 2026   CircularsDGFT
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    June 6, 2026   CircularsCustoms
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    June 6, 2026   CircularsFEMA
    FEMA reporting moved to CIMS portal for AD Category-I banks, including NIL uploads and new return codes.
    June 6, 2026   CircularsFEMA
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    June 6, 2026   CircularsIBC
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    June 6, 2026   CircularsIBC
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    June 6, 2026   CircularsIBC
    PPIRP form formats notified for consent, creditor lists, declarations, resolution plans, compliance certificates, and termination applications.
    June 6, 2026   CircularsIBC
    CIRP forms standardised for claims, consents, withdrawal, EoI, and resolution plan compliance under IBBI regulations.
    June 6, 2026   CircularsIBC
    Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
    June 6, 2026   CircularsIBC
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    June 6, 2026   CircularsIBC
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    June 6, 2026   CircularsIBC
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    June 6, 2026   Case LawsGST
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    June 6, 2026   Case LawsGST
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
    June 6, 2026   Case LawsIncome Tax
    Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
    June 6, 2026   Case LawsGST
    GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
    June 6, 2026   Case LawsGST
    Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
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    June 6, 2026   Notifications FEMA
    Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
    June 6, 2026   Notifications Companies Law
    Registered valuer organisation eligibility tightened with capital, object and bye-law requirements under amended valuation rules.
    June 6, 2026   Circulars DGFT
    Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
    June 6, 2026   Circulars Customs
    Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.
    June 6, 2026   Circulars Customs
    Customs area de-notification follows CFS shift to a new site and cessation of operations at the old premises
    June 6, 2026   Circulars FEMA
    FEMA reporting moved to CIMS portal for AD Category-I banks, including NIL uploads and new return codes.
    June 6, 2026   Circulars FEMA
    FPI government securities framework eased with withdrawal of limits, revised investment caps, and wider Fully Accessible Route coverage
    June 6, 2026   Circulars IBC
    IBBI prescribes mandatory forms for voluntary liquidation claims, deposits, compliance reporting, withdrawals, and termination intimation.
    June 6, 2026   Circulars IBC
    Liquidation process forms updated for consent, claims, reporting, security-interest decisions, compliance and account withdrawals.
    June 6, 2026   Circulars IBC
    PPIRP form formats notified for consent, creditor lists, declarations, resolution plans, compliance certificates, and termination applications.
    June 6, 2026   Circulars IBC
    CIRP forms standardised for claims, consents, withdrawal, EoI, and resolution plan compliance under IBBI regulations.
    June 6, 2026   Circulars IBC
    Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
    June 6, 2026   Circulars IBC
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    June 6, 2026   Circulars IBC
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the threshold.
    June 6, 2026   Circulars IBC
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    June 6, 2026   Case Laws GST
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    June 6, 2026   Case Laws GST
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
    June 6, 2026   Case Laws Income Tax
    Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
    June 6, 2026   Case Laws GST
    GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
    June 6, 2026   Case Laws GST
    Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.

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      Home› Highlights › Customs › 2024 › January, 2024 › This
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      Customs

      Seeking unconditional release of goods - Provisional assessment...

      Court Balances Revenue Protection with Expedited Goods Clearance in Bill of Entry Dispute.

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      CustomsJanuary 5, 2024Case LawsHC
      Seeking unconditional release of goods - Provisional assessment of Bill of Entry - certificates of origin - By taking into consideration the revenue interest in ensuring that duty exemption is not availed of, except in genuine cases, and the petitioner's concern that the goods be cleared expeditiously, an appropriate balance should be struck. - HC
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