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    October 14, 2025   Case Laws Customs
    Writ petition dismissed; mandatory enforcement of Notifications 46/2024-25 and 23/2025-26 imposing MIP on soda ash
    October 14, 2025   Case Laws Customs
    Directed review of TRQ allocation under India-UAE CEPA to broaden eligibility for networked and first-time applicants within four weeks
    October 14, 2025   Case Laws Customs
    Appeal allowed; duty demand and penalties quashed for lack of expert testing to disprove impregnation resin imports
    October 14, 2025   Case Laws Customs
    Appellant's ownership of seized gold proven; confiscation quashed due to documentary proof, procedural delays and no other claimant
    October 14, 2025   Case Laws Money Laundering
    Bail granted under statutory conditions; s.45 twin conditions required despite s.50 findings and Art.21 speedy trial concern
    October 14, 2025   Case Laws Customs
    Freight forwarder absolved of nexus and penalties; penalties under ss.112(a)(i), 112(b)(i) and 114AA set aside
    October 14, 2025   Case Laws Customs
    Imported technical reports, test results and printed materials classed under CTH 49019900/49011010, eligible under Notification No.50/2017-Cus Sl.302
    October 14, 2025   Case Laws Customs
    Appeals allowed: convictions for illegal onion export quashed as s.138B(1) safeguards breached; s.113(d), s.114(i), s.114AA set aside
    October 14, 2025   Case Laws Customs
    Social Welfare Surcharge payable only on Basic Customs Duty; if BCD is nil, SWS is nil and refunds directed
    October 14, 2025   Case Laws Companies Law
    Section 458A sets a clear four-year limitation for recovery after winding-up order, starting from the winding-up order date
    October 14, 2025   Case Laws IBC
    Appeal dismissed; unregistered MoDT inadmissible under Section 17 and barred by Section 49, title deeds to liquidator
    October 14, 2025   Case Laws Service Tax
    Section 66B and Rule 10 struck down for taxing sea transport to customs when provider and recipient are abroad
    October 14, 2025   Case Laws Service Tax
    Dredger qualifies as input; Rule 2(a) and 2(k)(v)(c) read together allow CENVAT credit for the assessee
    October 14, 2025   Case Laws Service Tax
    Matrimonial service is indivisible; OIDAR cannot be separated; Section 73(2A) limits extended-period tax demands, adjustments ordered
    October 14, 2025   Case Laws Service Tax
    Reimbursements for procured goods and software not taxable consideration; not includible under Rule 4A of Service Tax
    October 14, 2025   Case Laws Central Excise
    Appeal allowed: conversion treated as manufacture, entitlement under Notification No.56/2002-CE and CENVAT credits reinstated, including returned and ...
    October 13, 2025   Notifications DGFT
    Govt classifies sulfadiazine API imports under Rs1,774/kg CIF as restricted until 30 September 2026; higher values free
    October 13, 2025   Notifications DGFT
    Mandatory REEIMS registration required before importing specified HS Chapter 70,73,84,85 solar and wind equipment from 01.11.2025
    October 13, 2025   Notifications FEMA
    Central bank allows exporters to hold foreign-currency accounts abroad, use funds for imports or repatriate within set timelines
    October 13, 2025   Notifications FEMA
    Amendment allows authorised dealer banks to lend in INR to residents of Bhutan, Nepal, Sri Lanka for trade
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October 14, 2025   Case Laws Customs
Writ petition dismissed; mandatory enforcement of Notifications 46/2024-25 and 23/2025-26 imposing MIP on soda ash
October 14, 2025   Case Laws Customs
Directed review of TRQ allocation under India-UAE CEPA to broaden eligibility for networked and first-time applicants within four weeks
October 14, 2025   Case Laws Customs
Appeal allowed; duty demand and penalties quashed for lack of expert testing to disprove impregnation resin imports
October 14, 2025   Case Laws Customs
Appellant's ownership of seized gold proven; confiscation quashed due to documentary proof, procedural delays and no other claimant
October 14, 2025   Case Laws Money Laundering
Bail granted under statutory conditions; s.45 twin conditions required despite s.50 findings and Art.21 speedy trial concern
October 14, 2025   Case Laws Customs
Freight forwarder absolved of nexus and penalties; penalties under ss.112(a)(i), 112(b)(i) and 114AA set aside
October 14, 2025   Case Laws Customs
Imported technical reports, test results and printed materials classed under CTH 49019900/49011010, eligible under Notification No.50/2017-Cus Sl.302
October 14, 2025   Case Laws Customs
Appeals allowed: convictions for illegal onion export quashed as s.138B(1) safeguards breached; s.113(d), s.114(i), s.114AA set aside
October 14, 2025   Case Laws Customs
Social Welfare Surcharge payable only on Basic Customs Duty; if BCD is nil, SWS is nil and refunds directed
October 14, 2025   Case Laws Companies Law
Section 458A sets a clear four-year limitation for recovery after winding-up order, starting from the winding-up order date
October 14, 2025   Case Laws IBC
Appeal dismissed; unregistered MoDT inadmissible under Section 17 and barred by Section 49, title deeds to liquidator
October 14, 2025   Case Laws Service Tax
Section 66B and Rule 10 struck down for taxing sea transport to customs when provider and recipient are abroad
October 14, 2025   Case Laws Service Tax
Dredger qualifies as input; Rule 2(a) and 2(k)(v)(c) read together allow CENVAT credit for the assessee
October 14, 2025   Case Laws Service Tax
Matrimonial service is indivisible; OIDAR cannot be separated; Section 73(2A) limits extended-period tax demands, adjustments ordered
October 14, 2025   Case Laws Service Tax
Reimbursements for procured goods and software not taxable consideration; not includible under Rule 4A of Service Tax
October 14, 2025   Case Laws Central Excise
Appeal allowed: conversion treated as manufacture, entitlement under Notification No.56/2002-CE and CENVAT credits reinstated, including returned and remade goods
October 13, 2025   Notifications DGFT
Govt classifies sulfadiazine API imports under Rs1,774/kg CIF as restricted until 30 September 2026; higher values free
October 13, 2025   Notifications DGFT
Mandatory REEIMS registration required before importing specified HS Chapter 70,73,84,85 solar and wind equipment from 01.11.2025
October 13, 2025   Notifications FEMA
Central bank allows exporters to hold foreign-currency accounts abroad, use funds for imports or repatriate within set timelines
October 13, 2025   Notifications FEMA
Amendment allows authorised dealer banks to lend in INR to residents of Bhutan, Nepal, Sri Lanka for trade

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Customs

A central tax authority directed that Look Out Circular (LOC)...

Central tax authority mandates online LOC portal use from 1 March 2024; designated nodal offices to create logins

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Customs October 15, 2025 Circulars
A central tax authority directed that Look Out Circular (LOC) requests must be submitted only via the Online LOC Portal, operational since 1 March 2024, discontinuing prior letter/email routing through investigative HQs. Designation-based login credentials for nodal officers in field formations will be created; specified designated offices (investigative directorates and principal chief/chief commissioners for GST and Customs) are responsible for user creation, coordination and implementation for their respective field formations. Field formations must coordinate with their designated nodal office to obtain procedural guidelines and portal access, and report any difficulties to the Board through those nodal offices.
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Acts Income Tax
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