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    September 23, 2026   Case Laws Customs
    End-use customs concessions require qualifying manufacture, making scrapped imported cells subject to full duty reversal with interest.
    September 23, 2026   Case Laws Customs
    Woven textile label classification places specially processed garment-label rolls under the textile-label heading, enabling concessional IGST treatmen...
    September 23, 2026   Case Laws Customs
    Specific drug-rate entry governs qualifying bulk drug imports despite chemical classification under general chemical chapters.
    September 23, 2026   Case Laws Customs
    Specific description-based IGST classification gives qualifying bulk drugs and APIs the concessional drugs-and-medicines rate over chemical entries.
    September 23, 2026   Case Laws IBC
    Personal guarantee liability remains fixed after final debt adjudication, while repayment plans require creditor-majority approval.
    September 23, 2026   Case Laws IBC
    Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
    September 23, 2026   Case Laws Money Laundering
    Individual Attribution of Laundered Funds Determines Access to PMLA Twin-Condition Bail Exemption and Limits Bail Cancellation
    September 23, 2026   Case Laws Money Laundering
    PMLA bail conditions limit parity claims where prima facie laundering evidence and statutory exceptions materially differ.
    September 23, 2026   Case Laws Indian Laws
    TDS Payments and Balance Confirmations Can Keep Loan-Recovery Limitation Issues Open for Evidentiary Determination at Trial
    September 23, 2026   Case Laws Indian Laws
    Employment-agreement recovery claims are not commercial disputes, requiring return of plaints filed before the wrong commercial forum.
    September 22, 2026   Notifications SEZ
    Special Economic Zone de-notification reduces the designated IT/ITES zone to its remaining notified area under the statutory framework.
    September 22, 2026   Circulars IBC
    Interim moratorium for personal guarantors no longer covers pending insolvency applications, permitting proceedings to continue against them.
    September 22, 2026   Circulars Customs
    Customs adjudication of fraudulently obtained export scrips must follow the applicable determination and cancellation pathway.
    September 22, 2026   Notes Customs
    Principal function determines whether Bluetooth headsets are wireless communication apparatus or merely audio devices for customs classification.
    September 22, 2026   Notes Income Tax
    Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
    September 22, 2026   Notes Customs
    Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
    September 22, 2026   Notes GST
    Contractual GST reimbursement depends on tax-risk allocation, while statutory compliance remains unaffected by any employer-payment adjustment.
    September 22, 2026   Notes Income Tax
    Medical relief registration: hospital scale and premium services do not alone defeat charitable renewal or justify retrospective cancellation.
    September 22, 2026   Notes Income Tax
    Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-...
    September 22, 2026   Case Laws GST
    Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
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September 23, 2026   Case Laws Customs
End-use customs concessions require qualifying manufacture, making scrapped imported cells subject to full duty reversal with interest.
September 23, 2026   Case Laws Customs
Woven textile label classification places specially processed garment-label rolls under the textile-label heading, enabling concessional IGST treatment.
September 23, 2026   Case Laws Customs
Specific drug-rate entry governs qualifying bulk drug imports despite chemical classification under general chemical chapters.
September 23, 2026   Case Laws Customs
Specific description-based IGST classification gives qualifying bulk drugs and APIs the concessional drugs-and-medicines rate over chemical entries.
September 23, 2026   Case Laws IBC
Personal guarantee liability remains fixed after final debt adjudication, while repayment plans require creditor-majority approval.
September 23, 2026   Case Laws IBC
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportionate.
September 23, 2026   Case Laws Money Laundering
Individual Attribution of Laundered Funds Determines Access to PMLA Twin-Condition Bail Exemption and Limits Bail Cancellation
September 23, 2026   Case Laws Money Laundering
PMLA bail conditions limit parity claims where prima facie laundering evidence and statutory exceptions materially differ.
September 23, 2026   Case Laws Indian Laws
TDS Payments and Balance Confirmations Can Keep Loan-Recovery Limitation Issues Open for Evidentiary Determination at Trial
September 23, 2026   Case Laws Indian Laws
Employment-agreement recovery claims are not commercial disputes, requiring return of plaints filed before the wrong commercial forum.
September 22, 2026   Notifications SEZ
Special Economic Zone de-notification reduces the designated IT/ITES zone to its remaining notified area under the statutory framework.
September 22, 2026   Circulars IBC
Interim moratorium for personal guarantors no longer covers pending insolvency applications, permitting proceedings to continue against them.
September 22, 2026   Circulars Customs
Customs adjudication of fraudulently obtained export scrips must follow the applicable determination and cancellation pathway.
September 22, 2026   Notes Customs
Principal function determines whether Bluetooth headsets are wireless communication apparatus or merely audio devices for customs classification.
September 22, 2026   Notes Income Tax
Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains disputed.
September 22, 2026   Notes Customs
Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
September 22, 2026   Notes GST
Contractual GST reimbursement depends on tax-risk allocation, while statutory compliance remains unaffected by any employer-payment adjustment.
September 22, 2026   Notes Income Tax
Medical relief registration: hospital scale and premium services do not alone defeat charitable renewal or justify retrospective cancellation.
September 22, 2026   Notes Income Tax
Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-retirement relief.
September 22, 2026   Case Laws GST
Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.

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Home › Highlights › Customs › 2024 › March, 2024 › This
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Customs airports — Appointment for specified purposes - The a...

Bhopal Airport Added to Customs Regulations for Baggage Handling Operations.

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Customs March 11, 2024 Notifications
Customs airports — Appointment for specified purposes - The amendment adds an additional entry for the airport in Bhopal, Madhya Pradesh, specifying its purpose as "Unloading of baggage and loading of baggage."
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