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    September 19, 2026   Case Laws Income Tax
    Software development comparability requires employee-cost filtering and segmental data; unsupported CUP receivables interest adjustments fail.
    September 19, 2026   Case Laws Income Tax
    Modified returns under unilateral advance pricing agreements require pending assessments to conform to agreed transfer-pricing terms.
    September 19, 2026   Case Laws Customs
    Settled tariff classification bars renewed duty drawback misclassification notices for nuts, bolts, washers, hand tools and allied goods.
    September 19, 2026   Case Laws Customs
    Animal feed premix classification places vitamin and enzyme mixtures within animal-feed preparations rather than chemical or enzyme headings.
    September 19, 2026   Case Laws Customs
    Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
    September 19, 2026   Case Laws Customs
    Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
    September 19, 2026   Case Laws Companies Law
    Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder dead...
    September 19, 2026   Case Laws IBC
    Private-courier service validates an insolvency demand notice when delivery gives the debtor notice and opportunity to respond.
    September 19, 2026   Case Laws IBC
    PMLA proceedings and resolution applicant eligibility: pending attachments do not bar plan approval without the prescribed conviction.
    September 19, 2026   Case Laws IBC
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    September 19, 2026   Case Laws IBC
    Security interest under lease deeds requires an existing consensual charge, leaving statutory development dues unsecured in insolvency.
    September 19, 2026   Case Laws Money Laundering
    Speedy trial rights and co-accused parity support regular bail in prolonged money-laundering prosecutions subject to strict conditions.
    September 19, 2026   Case Laws Indian Laws
    Post-merger cheque validity bars dishonour prosecution when presentation occurs after the prescribed bank-merger replacement deadline.
    September 18, 2026   Notifications Central Excise
    Road and Infrastructure Cess on exported petrol and diesel is reduced to nil from the notification's effective date.
    September 18, 2026   Notifications Central Excise
    Special additional excise duty on exported aviation turbine fuel is revised, applying from Official Gazette publication.
    September 18, 2026   Notifications Money Laundering
    Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory fram...
    September 18, 2026   Notifications Central Excise
    Special additional excise duty on petrol and diesel exports revised, with new rates effective upon Gazette publication.
    September 18, 2026   Circulars Customs
    Export General Manifest compliance requires correcting EGM errors or filing departure manifests to avoid delays in export incentives.
    September 18, 2026   Circulars DGFT
    Pre-Shipment Inspection Certificates must be issued promptly, with limited transitional relief for system-blocked backlog certificates.
    September 18, 2026   Notes GST
    Territorial GST jurisdiction limits detention and confiscation of inter-State consignments passing through a non-entitled transit State.
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September 19, 2026   Case Laws Income Tax
Software development comparability requires employee-cost filtering and segmental data; unsupported CUP receivables interest adjustments fail.
September 19, 2026   Case Laws Income Tax
Modified returns under unilateral advance pricing agreements require pending assessments to conform to agreed transfer-pricing terms.
September 19, 2026   Case Laws Customs
Settled tariff classification bars renewed duty drawback misclassification notices for nuts, bolts, washers, hand tools and allied goods.
September 19, 2026   Case Laws Customs
Animal feed premix classification places vitamin and enzyme mixtures within animal-feed preparations rather than chemical or enzyme headings.
September 19, 2026   Case Laws Customs
Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
September 19, 2026   Case Laws Customs
Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
September 19, 2026   Case Laws Companies Law
Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder deadlock.
September 19, 2026   Case Laws IBC
Private-courier service validates an insolvency demand notice when delivery gives the debtor notice and opportunity to respond.
September 19, 2026   Case Laws IBC
PMLA proceedings and resolution applicant eligibility: pending attachments do not bar plan approval without the prescribed conviction.
September 19, 2026   Case Laws IBC
Continuing personal guarantees survive consent awards, debt restructuring and third-party assumptions unless creditors expressly release the guarantor.
September 19, 2026   Case Laws IBC
Security interest under lease deeds requires an existing consensual charge, leaving statutory development dues unsecured in insolvency.
September 19, 2026   Case Laws Money Laundering
Speedy trial rights and co-accused parity support regular bail in prolonged money-laundering prosecutions subject to strict conditions.
September 19, 2026   Case Laws Indian Laws
Post-merger cheque validity bars dishonour prosecution when presentation occurs after the prescribed bank-merger replacement deadline.
September 18, 2026   Notifications Central Excise
Road and Infrastructure Cess on exported petrol and diesel is reduced to nil from the notification's effective date.
September 18, 2026   Notifications Central Excise
Special additional excise duty on exported aviation turbine fuel is revised, applying from Official Gazette publication.
September 18, 2026   Notifications Money Laundering
Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory framework.
September 18, 2026   Notifications Central Excise
Special additional excise duty on petrol and diesel exports revised, with new rates effective upon Gazette publication.
September 18, 2026   Circulars Customs
Export General Manifest compliance requires correcting EGM errors or filing departure manifests to avoid delays in export incentives.
September 18, 2026   Circulars DGFT
Pre-Shipment Inspection Certificates must be issued promptly, with limited transitional relief for system-blocked backlog certificates.
September 18, 2026   Notes GST
Territorial GST jurisdiction limits detention and confiscation of inter-State consignments passing through a non-entitled transit State.

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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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Acts Income Tax
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