Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
Introduces Policy Condition No. 08 under Chapter 27 of ITC (HS), 2022, making imports of low ash metallurgical coke with ash content below 18% (including coke fines/coke breeze and ultra-low phosphorous metallurgical coke with phosphorous content up to 0.030% and size up to 30 mm with 5% tolerance for use in ferroalloy manufacturing) under HS codes 27040020, 27040030, 27040040 and 27040090 "Restricted" from 01.01.2026 to 30.06.2026; consequently, such imports are permitted only subject to Policy Condition No. 08. Clarifies that other goods under the same HS codes, including metallurgical coke with ash content above 18%, are outside the restriction and remain "Free," allowing continued unrestricted import of those products.
Introduces Policy Condition No. 08 under Chapter 27 of ITC (HS), 2022, making imports of low ash metallurgical coke with ash content below 18% (including coke fines/coke breeze and ultra-low phosphorous metallurgical coke with phosphorous content up to 0.030% and size up to 30 mm with 5% tolerance for use in ferroalloy manufacturing) under HS codes 27040020, 27040030, 27040040 and 27040090 "Restricted" from 01.01.2026 to 30.06.2026; consequently, such imports are permitted only subject to Policy Condition No. 08. Clarifies that other goods under the same HS codes, including metallurgical coke with ash content above 18%, are outside the restriction and remain "Free," allowing continued unrestricted import of those products.
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