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
    CENVAT credit on outdoor catering, accommodation and defective invoices: extended limitation denied; partial demand upheld, penalty dropped
    Domestic arbitral award challenged as "patent illegal" u/s34(2A); appellate reassessment barred, interference set aside
    Low-value imports of potassium clavulanate and key intermediates face Policy Condition 08 "Restricted" regime until 30.11.2026
    First-round e-auction for India-UAE CEPA gold TRQ (30 MT, +50% option) limited to micro/small importers
    Operational rules for debt securities and NCRPS public issues: application validation, UPI ASBA platforms, faster T+3 listing timeline
    Private placement of listed debt securities at ₹10,000 denomination expanded to include zero-coupon instruments; eligibility rules updated.
    Restricted IT hardware imports under HSN 8471 in 2026 require Import Management System authorization via online applications
    Bills of Entry provisional assessments: strict Section 18 deadlines for documents and finalisation, with limited extensions and interest/penalties
    Shipping bill finalisation and bank guarantee retention over alleged "Gutka" exports-decision remitted due to missing reasons and sampling
    Fraudulent ITC claim demand and show-cause notice service dispute, consolidated multi-year notice upheld; writ dismissed with costs.
    Composite GST show-cause notice clubbing multiple financial years u/s73/s.74 held invalid; FY 2019-20 to 2023-24 notice quashed.
    GST delayed return filing and DRC-01 reply: if confirmed tax already paid, no extra pre-deposit; remand ordered.
    Input tax credit claims for May 2018-March 2019 returns: Section 16(5) overrides Section 16(4) time bar, relief granted. (5)
    Tax refund adjusted against disputed demand, allegedly breaching 20% recovery cap; authority told to decide and refund excess.
    Income-tax refund interest u/s244A(1) and s.244A(1A): computed till actual refund date; extra interest allowed for delays.
    Flat sale "on-money" cash receipts and applying 60% tax u/s115BBE via s.154 rectification struck down after addition deleted.
    TDS credit in Form 26AS despite related entity reporting income: s.199 credit allowed after double-claim verification
    Bank account credits used to reopen tax assessment after three years-section 149(1)(b) ₹50 lakh threshold not met; reopening quashed.
    Proprietorship-to-company transfer and family settlement gifts in limited s.14A scrutiny; s.47(xiv) exemption upheld, additions struck down
    In-flight entertainment content supplied to airline: "make available" test under Article 13 meant receipts weren't FTS; addition deleted.
❯❯
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

Public Notice No. 63/2025 issued by the Principal Commissioner...

New Entry Inwards procedure under Section 31 simplifies vessel clearance, cargo discharge and boarding using email-based authorization

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs December 9, 2025 Circulars
Public Notice No. 63/2025 issued by the Principal Commissioner of Customs, Chennai-III, prescribes a streamlined procedure for granting Entry Inwards, boarding of vessels, and commencement of cargo discharge under Section 31 of the Customs Act, 1962. Entry Inwards is delinked from physical boarding, based on confirmed "Pilot on Board" information and an e-mailed request from vessel/steamer agents to designated Customs IDs, followed by telephone intimation. After document verification, the Boarding Officer grants Entry Inwards in ICES and communicates authorization by e-mail, which constitutes permission to commence cargo discharge. Boarding and physical verification occur post-berthing. Agents must ensure accuracy in the prescribed Entry Inward request form.

Topics

Acts Income Tax