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    December 24, 2025   Case Laws Customs
    Passenger's wristwatch detained by Customs as "personal effects" under Baggage Rules 2016; detention set aside, watch released.
    December 24, 2025   Case Laws Customs
    Import undervaluation and duty evasion allegations against accounts handler under s112(a) fail; penalty set aside for mere negligence
    December 24, 2025   Case Laws Customs
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    December 24, 2025   Case Laws Customs
    Imported nitrogen-treated, roasted and diced cashew kernels classification dispute: dried kernels under 08013210; roasted pieces under 20081910.
    December 24, 2025   Case Laws Customs
    Anti-dumping duty on imported laser sources as parts, not complete cutting/marking/welding machines, denied under GIR 2(a).
    December 24, 2025   Case Laws Customs
    Imported roller and sorter conveyors: parts under 8431 or complete conveyors under 8428; classified as "other conveyors" 84282019.
    December 24, 2025   Case Laws Customs
    Imported knitted synthetic lounge sets for home wear treated as "pyjamas and similar articles" under CTH 6107/6108
    December 24, 2025   Case Laws IBC
    Alleged round-tripping and sham purchase transactions in company books u/s66(1) IBC; directors' contribution order upheld, appeal dismissed.
    December 24, 2025   Case Laws IBC
    Suspended directors' unexplained cash withdrawals and related-party payments trigger Section 66 IBC fraudulent trading contribution; appeal dismissed
    December 24, 2025   Case Laws Indian Laws
    Ongoing patent and design infringement in manufacturing and sales: delay doesn't bar urgent interim relief u/s 12A
    December 24, 2025   Case Laws Indian Laws
    Exonerated person seeks erasure of stigmatizing online content under 'right to be forgotten'; limitation plea rejected, interim injunction upheld
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December 24, 2025   Case Laws Customs
Passenger's wristwatch detained by Customs as "personal effects" under Baggage Rules 2016; detention set aside, watch released.
December 24, 2025   Case Laws Customs
Import undervaluation and duty evasion allegations against accounts handler under s112(a) fail; penalty set aside for mere negligence
December 24, 2025   Case Laws Customs
Customs broker accused of abetting smuggled cigarette import; penalty u/s 112(a) set aside for lack of proof
December 24, 2025   Case Laws Customs
Imported "processed coral waste" valuation dispute: invoice value upheld as customs lacked evidence; duty demand and penalties set aside.
December 24, 2025   Case Laws Customs
Mobile phones seized over invoice mismatch, missing IMEI and MRP/RSP stickers; confiscation, fines and penalties upheld, appeals dismissed.
December 24, 2025   Case Laws Customs
Customs classification of eight imported inputs for lithium-ion cell manufacturing, with concessional BCD allowed under IGCR Rules 2022
December 24, 2025   Case Laws Customs
SFP transceiver modules' tariff classification as standalone data machines or networking parts; held parts under 8517 79 90, nil BCD allowed
December 24, 2025   Case Laws Customs
Vacuum circuit breaker parts classification dispute under Customs Tariff: treated as switching apparatus parts under CTI 85389000
December 24, 2025   Case Laws Customs
Imported seismic survey equipment as functional unit u/s XVI Note 4; customs exemption denied without required certifications.
December 24, 2025   Case Laws Customs
Bonded warehouse import of mobile phone parts: IGCR exemption with MOOWR allowed; waste/scrap duty ruled under s65(2)
December 24, 2025   Case Laws Customs
Graphene in masterbatch or solvent carrier: classification turns on essential character u/r 3(b), decided at clearance stage.
December 24, 2025   Case Laws Customs
Polyvinyl alcohol (PVA) plastic sheets in roll form classified as flexible non-cellular sheets under Heading 3920, tariff 39209912.
December 24, 2025   Case Laws Customs
Imported nitrogen-treated, roasted and diced cashew kernels classification dispute: dried kernels under 08013210; roasted pieces under 20081910.
December 24, 2025   Case Laws Customs
Anti-dumping duty on imported laser sources as parts, not complete cutting/marking/welding machines, denied under GIR 2(a).
December 24, 2025   Case Laws Customs
Imported roller and sorter conveyors: parts under 8431 or complete conveyors under 8428; classified as "other conveyors" 84282019.
December 24, 2025   Case Laws Customs
Imported knitted synthetic lounge sets for home wear treated as "pyjamas and similar articles" under CTH 6107/6108
December 24, 2025   Case Laws IBC
Alleged round-tripping and sham purchase transactions in company books u/s66(1) IBC; directors' contribution order upheld, appeal dismissed.
December 24, 2025   Case Laws IBC
Suspended directors' unexplained cash withdrawals and related-party payments trigger Section 66 IBC fraudulent trading contribution; appeal dismissed
December 24, 2025   Case Laws Indian Laws
Ongoing patent and design infringement in manufacturing and sales: delay doesn't bar urgent interim relief u/s 12A
December 24, 2025   Case Laws Indian Laws
Exonerated person seeks erasure of stigmatizing online content under 'right to be forgotten'; limitation plea rejected, interim injunction upheld

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LLP

The notification amends the earlier instrument issued under...

Delay in setting up Registrars for LLP administration u/s 68A; operative start date moved to 16 February 2026

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LLP January 2, 2026 Notifications
The notification amends the earlier instrument issued under section 68A of the Limited Liability Partnership Act, 2008 that establishes Registrars for LLP administration by substituting the date "1st January, 2026" with "16th February, 2026" in paragraph 2. This defers the operative date for the establishment/implementation of the Registrars for LLP administration from 1 January 2026 to 16 February 2026.
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Acts Income Tax
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