Loading...

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
    Land and development rights excluded from 25% POCM threshold; once met, total project costs determine revenue recognition
    Appeal admitted; re-export allowed provided Rs1.10 crore redemption fine remains in fixed deposit until further order
    Appeal dismissed; CHA licence restored subject to financial conditions including Rs.2L forfeiture and two additional Rs.2L deposits
    Appeal allowed: e-rickshaws treated as parts, not complete imports; penalties, confiscation and extended limitation invocation quashed
    Imported quicklime lump reclassified to Customs Tariff Item 2522.1000; 98% CaO threshold excludes 2825.9090, assessment upheld
    Confiscation and fines quashed for seized black pepper, dry peas and khajur where revenue failed to prove smuggling -law
    Criminal proceedings upheld despite SEBI consent order; disgorgement and settlement do not bar prosecution under Section 482 CrPC/Article 227
    Penalty under Rule 26(2) quashed where no proof of pecuniary benefit, document abetment, or corroborated testimony
    Appeal dismissed for abusive, premature cross-examination and document demands; prior statements under Section 108 held reliable
    Appeal dismissed; provisional attachment under PMLA upheld; s.5(1) proviso non-fatal; attachments limited to 2009-2014 acquisitions
    Provisional attachment upheld; co-lending/service deals outsourced core loan functions, prima facie offences under Sections 417, 419, 420 IPC and 66-C...
    Appeal allowed: armoured special-purpose vehicles classed under tariff item 8705 90 00, Rule 10A valuation rejected
    Corrugated boxes classified under tariff 4819 1010; associated rolls, stiffeners and liners treated as parts under 4819 1090
    Deeming provisions under Section 4(3)(b) and Rule 9 inapplicable; Rule 10A job-work valuation overturned, duty demand set aside
    Government reclassifies ITC HS 71131921 unstudded platinum jewellery from Free to Restricted until 30 April 2026 under FT(D&R) Act, 1992
    Customs launches online Section 65 module for MOOWR and MOOSWR warehouse applications with user manuals and helpdesk
    Assessing authorities exceeded jurisdiction by using Section 73 to tax pre-GST contractor payments based on GSTR-3B/Form-26AS mismatch
    Sale of company as going concern in clean state freezes and extinguishes pre-sale dues; claims limited to Section 53 waterfall
    Writ dismissed; matter remitted for fresh adjudication subject to 50% deposit of disputed GST under Section 107
    Reassessment and penalty quashed where s.142 notice sent to inactive email; s.282 compliance mandatory for s.147/s.148
❯❯
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