Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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 characters 0/2000
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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.
Relevance Default Date
    Appeal allows principal-to-principal treatment for developed land sales; service tax, interest and penalties set aside
    Appeal allowed: Third-party reimbursements as pure agent excluded from assessable value under Section 67, Finance Act 1994
    CENVAT credit allowed for concessional CVD on imported steam coal; Rule 3 inapplicable, Section 14 demand quashed
    Central Government amends integrated tax exemption definition for nominated agencies, citing Notification No. 45/2025-Customs, effective 1 Nov 2025
    Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining "Nominated Agency" per Notification No.45...
    Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
    Trade authority amends Para 4.84(b): export obligations due within 120 days, 180 days for precious metals and jewellery
    Standing order creates dedicated port commissionerate monitoring team to pursue departmental claims, appeals, case database, and quarterly reports
    Quashing GST registration cancellation for lack of adjudicator, notice and hearing; violation of Articles 14 and 19(1)(g)
    Thippi residue from cassava starch is classed as Chapter 23 (tariff 2303 1000), not Chapter 11; GST applies under 02/2017-CT(Rate)
    Seized areca (betel) nuts not prohibited; revenue failed to prove smuggling, penalties for illegal importation quashed
    IGST on ocean freight held ultra vires; refund Rs. 2.62 crore ordered and interest payable; Sections 54/56 inapplicable
    Notifications' Entry 9 and Entry 10 quashed for imposing duplicate IGST on service element within composite goods supply
    Matter remitted for fresh consolidated order under Rule 16(5); ITC demand reopened, petitioner to deposit 50% disputed tax
    Matter remitted for de novo GST adjudication; petitioner to pre-deposit 50% via electronic cash ledger, file reply in 30 days
    Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudication
    HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC
    Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
    Order and notice under Section 148A(b) quashed for failing to give statutory time to reply and denying hearing
    Assessee succeeds; 25% disallowance of alleged bogus sales deleted after documents prove genuine sales; Section 37 inapplicable
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Under the Customs Act, 1962, the central authority has amended...

Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export loading

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs October 25, 2025 Notifications
Under the Customs Act, 1962, the central authority has amended Notification No. 12/97-Customs(N.T.) to add an inland container depot at Malur in Kolar District, Karnataka, to the list of authorized locations; the facility is designated for unloading imported goods and loading export goods (or specified classes thereof). The amendment, issued in October 2025, updates the Table against the State of Karnataka by inserting item (vi) and its corresponding entry.

Topics

Acts Income Tax