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
    Income Declaration Scheme 2016 payment and missing Form-4 led to double taxation; self-assessment tax credited, assessment revised.
    Reassessment notices after insurance-sector search challenged as vague, non-speaking s.148A(3) order; remanded for fresh reasoned decision.
    Capital gains reinvestment in new residential house after joint development deal and demolition; s.54 relief allowed, s.54F denied.
    Estimated expense disallowance from unreliable books led to upheld s.270A underreporting penalty and s.40(a)(ia) TDS disallowance penalty
    Tax assessment of receipts u/s44DA: AO ignored DRP's protective-only computation direction; substantive assessment quashed as void.
    Income tax reassessment over bank cash deposits shifts to alleged bogus purchases; reopening beyond three years quashed, deletion upheld.
    Stockist discounts on goods distribution, ESOP exercise taxation, and MSME delayed-payment interest-held no TDS defaults under 194H/192/194A
    Imported smart vision sensor for automated industrial inspection-tariff classification dispute ends with CTH 9031 49 00 ruling.
    Imported embolization coils for vascular defect treatment classified as implanted medical appliance, not "artificial body part," under CTI 9021 90 90.
    Low-erucic rapeseed (canola) crude oil imports from UAE: classification under CTSH 1514 11 20 upheld, 8% BCD allowed
    Tariff classification of electric "tactical hauler" works truck and parts under Customs Tariff: classified mainly under CTH 8709
    Corporate loan claim in insolvency challenged over dubious agreement; limitation benefit allowed, but Rule 11 scrutiny upheld; appeal dismissed.
    Corporate guarantee deeds and later sanction letters: prior guarantees held continuing, enabling Section 7 insolvency admission; appeal dismissed.
    Post-CIRP assessments for pre-CIRP interest and damages claims u/ss 7Q/14B barred by Section 14 moratorium, appeal dismissed
    Prolonged PMLA custody and slow trial pace weighed against s.45 "twin conditions", leading to conditional bail
    Anti-dumping duty on Vietnam hot rolled steel imports: adjusted to offset safeguard duty and prevent double collection
    Safeguard duty on non-alloy and alloy steel flat product imports set at 12-11% till 2028, with price exemptions.
    Tariff values for key imports (palm oils, soya oil, brass scrap, areca nuts, gold, silver) revised u/s 14(2), effective 31 Dec 2025
    Market Access Support grants for export promotion events via Trade Connect ePlatform; strict eligibility, cost-sharing, audits, and recovery/debarment...
    GST assessment issued to deceased taxpayer: order set aside; fresh notice to legal representative; recovery limited u/s 93
❯❯
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

Whether provisional release of imported battery-operated...

Provisional release of imported battery massagers questioned over DCGI approval and EPR registration, detention held unwarranted, review dismissed

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs January 9, 2026 Case Laws HC
Whether provisional release of imported battery-operated massagers could be denied for want of DCGI approval and an EPR registration certificate was examined. Relying on applicable FAQs, the court held that such massagers, being for wellness/soothing and not therapeutic or disease-alleviation use, do not require approval under the Medical Device Rules, 2017; consequently, the objection based on lack of DCGI approval failed. On EPR compliance, the court noted the relevant public notice permitting filing of EPR applications even post-release, and found that this material was suppressed by the department; hence, the continued detention was unwarranted. The review petitions were dismissed. - HC

Topics

Acts Income Tax