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
    Passenger's wristwatch detained by Customs as "personal effects" under Baggage Rules 2016; detention set aside, watch released.
    Import undervaluation and duty evasion allegations against accounts handler under s112(a) fail; penalty set aside for mere negligence
    Customs broker accused of abetting smuggled cigarette import; penalty u/s 112(a) set aside for lack of proof
    Imported "processed coral waste" valuation dispute: invoice value upheld as customs lacked evidence; duty demand and penalties set aside.
    Mobile phones seized over invoice mismatch, missing IMEI and MRP/RSP stickers; confiscation, fines and penalties upheld, appeals dismissed.
    Customs classification of eight imported inputs for lithium-ion cell manufacturing, with concessional BCD allowed under IGCR Rules 2022
    SFP transceiver modules' tariff classification as standalone data machines or networking parts; held parts under 8517 79 90, nil BCD allowed
    Vacuum circuit breaker parts classification dispute under Customs Tariff: treated as switching apparatus parts under CTI 85389000
    Imported seismic survey equipment as functional unit u/s XVI Note 4; customs exemption denied without required certifications.
    Bonded warehouse import of mobile phone parts: IGCR exemption with MOOWR allowed; waste/scrap duty ruled under s65(2)
    Graphene in masterbatch or solvent carrier: classification turns on essential character u/r 3(b), decided at clearance stage.
    Polyvinyl alcohol (PVA) plastic sheets in roll form classified as flexible non-cellular sheets under Heading 3920, tariff 39209912.
    Imported nitrogen-treated, roasted and diced cashew kernels classification dispute: dried kernels under 08013210; roasted pieces under 20081910.
    Anti-dumping duty on imported laser sources as parts, not complete cutting/marking/welding machines, denied under GIR 2(a).
    Imported roller and sorter conveyors: parts under 8431 or complete conveyors under 8428; classified as "other conveyors" 84282019.
    Imported knitted synthetic lounge sets for home wear treated as "pyjamas and similar articles" under CTH 6107/6108
    Alleged round-tripping and sham purchase transactions in company books u/s66(1) IBC; directors' contribution order upheld, appeal dismissed.
    Suspended directors' unexplained cash withdrawals and related-party payments trigger Section 66 IBC fraudulent trading contribution; appeal dismissed
    Ongoing patent and design infringement in manufacturing and sales: delay doesn't bar urgent interim relief u/s 12A
    Exonerated person seeks erasure of stigmatizing online content under 'right to be forgotten'; limitation plea rejected, interim injunction upheld
❯❯
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

Electronic warehousing controls are reinforced by requiring all...

Electronic warehouse bond-to-bond transfers and ex-bonding shift to ICEGATE/ICES; limited manual processing for pre-01.09.2025 error cases.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs December 17, 2025 Circulars
Electronic warehousing controls are reinforced by requiring all warehouse-to-warehouse (bond-to-bond) movements to be executed through the ICEGATE module, and by enhancing ICES to permit ex-bonding only where sufficient quantity exists in the IEC-specific ledger at the concerned warehouse for into-bond Bills of Entry dated on or after 01.09.2025; this results in denial of manual bond-to-bond permissions except in exigency, which must be approved in writing and regularized electronically to preserve accountal integrity. For legacy cases where the into-bond Bill of Entry is dated before 01.09.2025 and operations are blocked due to Errors 70, 71, or 137 arising from pre-module/manual movements and ledger mismatches, manual processing of genuine movements/ex-bonding is permitted upon submission of specified documentary evidence (error screenshot, certified ledger, stock statement, prescribed removal form with Tracking ID, and other required documents).

Topics

Acts Income Tax