Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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
    January 2, 2026   Case Laws GST
    Parallel GST show-cause notices on same transaction: State action barred once CGST proceedings begin u/s 6(2)(b)
    January 2, 2026   Case Laws Income Tax
    Income Declaration Scheme 2016 payment and missing Form-4 led to double taxation; self-assessment tax credited, assessment revised.
    January 2, 2026   Case Laws Income Tax
    Reassessment notices after insurance-sector search challenged as vague, non-speaking s.148A(3) order; remanded for fresh reasoned decision.
    January 2, 2026   Case Laws Income Tax
    Capital gains reinvestment in new residential house after joint development deal and demolition; s.54 relief allowed, s.54F denied.
    January 2, 2026   Case Laws Income Tax
    Estimated expense disallowance from unreliable books led to upheld s.270A underreporting penalty and s.40(a)(ia) TDS disallowance penalty
    January 2, 2026   Case Laws Income Tax
    Tax assessment of receipts u/s44DA: AO ignored DRP's protective-only computation direction; substantive assessment quashed as void.
    January 2, 2026   Case Laws Income Tax
    Income tax reassessment over bank cash deposits shifts to alleged bogus purchases; reopening beyond three years quashed, deletion upheld.
    January 2, 2026   Case Laws Income Tax
    Stockist discounts on goods distribution, ESOP exercise taxation, and MSME delayed-payment interest-held no TDS defaults under 194H/192/194A
    January 2, 2026   Case Laws Customs
    Imported smart vision sensor for automated industrial inspection-tariff classification dispute ends with CTH 9031 49 00 ruling.
    January 2, 2026   Case Laws Customs
    Imported embolization coils for vascular defect treatment classified as implanted medical appliance, not "artificial body part," under CTI 9021 90 90.
    January 2, 2026   Case Laws Customs
    Low-erucic rapeseed (canola) crude oil imports from UAE: classification under CTSH 1514 11 20 upheld, 8% BCD allowed
    January 2, 2026   Case Laws Customs
    Tariff classification of electric "tactical hauler" works truck and parts under Customs Tariff: classified mainly under CTH 8709
    January 2, 2026   Case Laws IBC
    Corporate loan claim in insolvency challenged over dubious agreement; limitation benefit allowed, but Rule 11 scrutiny upheld; appeal dismissed.
    January 2, 2026   Case Laws IBC
    Corporate guarantee deeds and later sanction letters: prior guarantees held continuing, enabling Section 7 insolvency admission; appeal dismissed.
    January 2, 2026   Case Laws IBC
    Post-CIRP assessments for pre-CIRP interest and damages claims u/ss 7Q/14B barred by Section 14 moratorium, appeal dismissed
    January 2, 2026   Case Laws Money Laundering
    Prolonged PMLA custody and slow trial pace weighed against s.45 "twin conditions", leading to conditional bail
    January 1, 2026   Notifications Customs
    Anti-dumping duty on Vietnam hot rolled steel imports: adjusted to offset safeguard duty and prevent double collection
    January 1, 2026   Notifications Customs
    Safeguard duty on non-alloy and alloy steel flat product imports set at 12-11% till 2028, with price exemptions.
    January 1, 2026   Notifications Customs
    Tariff values for key imports (palm oils, soya oil, brass scrap, areca nuts, gold, silver) revised u/s 14(2), effective 31 Dec 2025
    January 1, 2026   Circulars DGFT
    Market Access Support grants for export promotion events via Trade Connect ePlatform; strict eligibility, cost-sharing, audits, and recovery/debarment...
❮
❯
❯❯
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:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
January 2, 2026   Case Laws GST
Parallel GST show-cause notices on same transaction: State action barred once CGST proceedings begin u/s 6(2)(b)
January 2, 2026   Case Laws Income Tax
Income Declaration Scheme 2016 payment and missing Form-4 led to double taxation; self-assessment tax credited, assessment revised.
January 2, 2026   Case Laws Income Tax
Reassessment notices after insurance-sector search challenged as vague, non-speaking s.148A(3) order; remanded for fresh reasoned decision.
January 2, 2026   Case Laws Income Tax
Capital gains reinvestment in new residential house after joint development deal and demolition; s.54 relief allowed, s.54F denied.
January 2, 2026   Case Laws Income Tax
Estimated expense disallowance from unreliable books led to upheld s.270A underreporting penalty and s.40(a)(ia) TDS disallowance penalty
January 2, 2026   Case Laws Income Tax
Tax assessment of receipts u/s44DA: AO ignored DRP's protective-only computation direction; substantive assessment quashed as void.
January 2, 2026   Case Laws Income Tax
Income tax reassessment over bank cash deposits shifts to alleged bogus purchases; reopening beyond three years quashed, deletion upheld.
January 2, 2026   Case Laws Income Tax
Stockist discounts on goods distribution, ESOP exercise taxation, and MSME delayed-payment interest-held no TDS defaults under 194H/192/194A
January 2, 2026   Case Laws Customs
Imported smart vision sensor for automated industrial inspection-tariff classification dispute ends with CTH 9031 49 00 ruling.
January 2, 2026   Case Laws Customs
Imported embolization coils for vascular defect treatment classified as implanted medical appliance, not "artificial body part," under CTI 9021 90 90.
January 2, 2026   Case Laws Customs
Low-erucic rapeseed (canola) crude oil imports from UAE: classification under CTSH 1514 11 20 upheld, 8% BCD allowed
January 2, 2026   Case Laws Customs
Tariff classification of electric "tactical hauler" works truck and parts under Customs Tariff: classified mainly under CTH 8709
January 2, 2026   Case Laws IBC
Corporate loan claim in insolvency challenged over dubious agreement; limitation benefit allowed, but Rule 11 scrutiny upheld; appeal dismissed.
January 2, 2026   Case Laws IBC
Corporate guarantee deeds and later sanction letters: prior guarantees held continuing, enabling Section 7 insolvency admission; appeal dismissed.
January 2, 2026   Case Laws IBC
Post-CIRP assessments for pre-CIRP interest and damages claims u/ss 7Q/14B barred by Section 14 moratorium, appeal dismissed
January 2, 2026   Case Laws Money Laundering
Prolonged PMLA custody and slow trial pace weighed against s.45 "twin conditions", leading to conditional bail
January 1, 2026   Notifications Customs
Anti-dumping duty on Vietnam hot rolled steel imports: adjusted to offset safeguard duty and prevent double collection
January 1, 2026   Notifications Customs
Safeguard duty on non-alloy and alloy steel flat product imports set at 12-11% till 2028, with price exemptions.
January 1, 2026   Notifications Customs
Tariff values for key imports (palm oils, soya oil, brass scrap, areca nuts, gold, silver) revised u/s 14(2), effective 31 Dec 2025
January 1, 2026   Circulars DGFT
Market Access Support grants for export promotion events via Trade Connect ePlatform; strict eligibility, cost-sharing, audits, and recovery/debarment rules

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2025 › December, 2025 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Substitutes the existing tariff value tables under Notification...

Revised customs tariff values for edible oils, brass scrap, gold, silver and areca nuts take effect 16 Dec 2025.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs December 17, 2025 Notifications
Substitutes the existing tariff value tables under Notification No. 36/2001-Customs (N.T.) by prescribing revised tariff values for specified goods under section 14(2) of the Customs Act, 1962: edible oils (crude palm oil US$ 1035/MT; RBD palm oil US$ 1076/MT; other palm oil US$ 1056/MT; crude palmolein US$ 1082/MT; RBD palmolein US$ 1085/MT; other palmolein US$ 1084/MT; crude soybean oil US$ 1184/MT), brass scrap (all grades) (US$ 6438/MT), gold (US$ 1398 per 10 grams for specified forms/benefit cases), silver (US$ 2081 per kg for specified forms/benefit cases), and areca nuts (US$ 7679/MT), for use as the basis for customs valuation and duty computation, effective 16 December 2025.
View Source View

Topics

Acts Income Tax
Next ➔