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    January 21, 2026   Case Laws Customs
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January 21, 2026   Case Laws Customs
Fe content measurement of exported iron ore fines determined on WMT basis affirmed, leading to dismissal of revenue appeal
January 21, 2026   Case Laws Customs
Right to livelihood challenge to CBLMS entry leads to direction for administrative deletion and release within two weeks
January 21, 2026   Case Laws Customs
Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classification.
January 21, 2026   Case Laws Customs
Liability for false customs import declarations: importer treated as beneficial owner and penalties upheld proportional to goods' value.
January 21, 2026   Case Laws Customs
Interpretation of apparatus for artificial respiration: Oxygen concentrator qualifies for exemption and impugned denial set aside
January 21, 2026   Case Laws Customs
Classification of imported betel nut preparations as food preparations rather than areca nuts, resulting in reclassification and upheld
January 21, 2026   Case Laws Customs
Classification of flavoured supari as 21069030 affirmed, making imports eligible for exemption under Notification No. 68/2012 Customs.
January 21, 2026   Case Laws Service Tax
Service tax demand based on Income Tax data quashed for lack of independent verification and mandatory pre-SCN consultation
January 21, 2026   Case Laws Service Tax
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on interest
January 21, 2026   Case Laws Service Tax
Presumption of service by post in tax registration matters upholds proof of delivery; appeal dismissed for unchanged address
January 21, 2026   Case Laws Central Excise
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid.
January 21, 2026   Case Laws Indian Laws
Arbitral award on contract validity and suppression of insolvency set aside for procedural failures; fresh arbitration permitted.
January 20, 2026   Notifications DGFT
Export policy of items under HS Code 1101 now allows authorization for 5 LMT exports subject to DGFT modalities.
January 20, 2026   Notifications Companies Law
National Financial Reporting Authority appointment of Part-time members amended to substitute the member list and effective on publication.
January 20, 2026   Circulars DGFT
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting.
January 20, 2026   Circulars Customs
Cross Recessed Screws QCO grants one-time exemption for consignments inward between 1 Nov and 12 Jan 2026
January 20, 2026   Circulars SEBI
Closing Auction Session in Equity Cash Segment introduced, phased implementation with new timings, order types, and reference price rules.
January 20, 2026   Case Laws GST
Belated input tax credit claims and GSTR mismatch require re-adjudication; assessment quashed and remitted, conditional relief.
January 20, 2026   Case Laws GST
Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
January 20, 2026   Case Laws GST
Legality of arrest and non-production after medical transfer: challenge rejected as arrest supported by material and transfer excused non-production

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Customs

Handheld mobile/portable computers used for warehousing,...

Warehouse handheld computers for logistics and inventory classified as ADP machines under heading 8471, not smartphones, despite cellular capability.

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Customs December 17, 2025 Case Laws AAR
Handheld mobile/portable computers used for warehousing, logistics, and inventory operations were assessed for tariff classification as smartphones or as automatic data processing machines under heading 8471. Applying Note 6(A) to Ch. 84, the devices were held to satisfy ADP criteria because they have sufficient RAM/storage, run programmable operating systems/software, perform user-specified arithmetical computations, and execute processing programs with logical decision-making without human intervention; barcode scanning and wireless connectivity were treated as ancillary. Notes 6(D) and 6(E) exclusions were found inapplicable, and cellular-call capability did not alter the principal ADP function. Consequently, the goods were classified under CTI/CTH 8471 30 90. - AAR
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Acts Income Tax
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