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 12, 2026   Case Laws IBC
    EPF dues assessment and penalties during IBC s.14 moratorium-demands not filed in CIRP held unenforceable post-resolution plan
    January 12, 2026   Case Laws IBC
    Appeal against differential payouts to assenting vs dissenting secured creditors dismissed as time-barred u/s61(2) IBC.
    January 12, 2026   Case Laws IBC
    Time-barred invoice payments claimed via ledger and journal entries; held no valid acknowledgment, insolvency plea dismissed.
    January 12, 2026   Case Laws IBC
    Late financial creditor claim under IBC s.60(5) after CIRP progress, refusal to reopen after plan approval; appeal dismissed
    January 12, 2026   Case Laws IBC
    Personal guarantor liability for corporate debt under IBC s.95-repayment and DRT objections rejected; insolvency admission upheld, appeals dismissed.
    January 12, 2026   Case Laws IBC
    Recall bid over alleged no-notice and denied counter-filing opportunity fails; participation showed actual knowledge, appeal dismissed
    January 12, 2026   Case Laws Money Laundering
    PMLA s.5(1) provisional attachment of property allegedly bought from crime proceeds upheld despite valuation mismatch and no independent valuation
    January 12, 2026   Case Laws Money Laundering
    Disputed salary credits, villa booking refund and advance forfeiture payments held not "proceeds of crime"; provisional attachment set aside.
    January 12, 2026   Case Laws Service Tax
    Renting property, foreign-service RCM expenses, and tea export sales commission-most demands time-barred or exempt; penalties quashed
    January 12, 2026   Case Laws Service Tax
    Electricity transmission network development, pro-rata and cable-shifting erection charges held exempt; service tax demand partly remanded, time-barre...
    January 12, 2026   Case Laws Indian Laws
    Exclusive jurisdiction clause in ICC arbitration: seat fixed by party intent; Fifth Schedule non-disclosure upheld; anti-suit appeal dismissed
    January 10, 2026   Notifications Income Tax
    Core Settlement Guarantee Fund's specified income u/s 10(23EE) notified as tax-exempt, subject to ongoing compliance conditions.
    January 10, 2026   Notifications Customs
    Anti-dumping duty on imported Normal Butanol (tariff 2905 13 00) extended through 12 July 2026 during review.
    January 10, 2026   Circulars GST
    GST Appellate Tribunal appeal filing schedule u/s 112 ends; staggered protocol revoked from 18-12-2025, earlier filings valid
    January 10, 2026   Case Laws GST
    GST exemption for group health insurance covering members under Notification 16/2025 denied; only individual policies qualify, petitions dismissed.
    January 10, 2026   Case Laws GST
    GST input tax credit claims filed via GSTR-3B: Section 16(5) retrospective extension blocks limitation denial; order quashed, remanded.
    January 10, 2026   Case Laws GST
    GST electronic credit ledger blocking beyond one year: authorities ordered to unblock; coercive action stayed pending review
    January 10, 2026   Case Laws GST
    GST registration cancellation after ex parte adjudication challenged for no hearing; order set aside for fresh decision.
    January 10, 2026   Case Laws GST
    Single show-cause notice clubbing 2019-22 tax years for input tax credit reversal under ss. 73/74 struck down; proceedings dropped.
    January 10, 2026   Case Laws GST
    Reimbursement claim for differential GST after rate hike from 12% to 18% rejected; invoice delay by claimant proved decisive
❮
❯
❯❯
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 12, 2026   Case Laws IBC
EPF dues assessment and penalties during IBC s.14 moratorium-demands not filed in CIRP held unenforceable post-resolution plan
January 12, 2026   Case Laws IBC
Appeal against differential payouts to assenting vs dissenting secured creditors dismissed as time-barred u/s61(2) IBC.
January 12, 2026   Case Laws IBC
Time-barred invoice payments claimed via ledger and journal entries; held no valid acknowledgment, insolvency plea dismissed.
January 12, 2026   Case Laws IBC
Late financial creditor claim under IBC s.60(5) after CIRP progress, refusal to reopen after plan approval; appeal dismissed
January 12, 2026   Case Laws IBC
Personal guarantor liability for corporate debt under IBC s.95-repayment and DRT objections rejected; insolvency admission upheld, appeals dismissed.
January 12, 2026   Case Laws IBC
Recall bid over alleged no-notice and denied counter-filing opportunity fails; participation showed actual knowledge, appeal dismissed
January 12, 2026   Case Laws Money Laundering
PMLA s.5(1) provisional attachment of property allegedly bought from crime proceeds upheld despite valuation mismatch and no independent valuation
January 12, 2026   Case Laws Money Laundering
Disputed salary credits, villa booking refund and advance forfeiture payments held not "proceeds of crime"; provisional attachment set aside.
January 12, 2026   Case Laws Service Tax
Renting property, foreign-service RCM expenses, and tea export sales commission-most demands time-barred or exempt; penalties quashed
January 12, 2026   Case Laws Service Tax
Electricity transmission network development, pro-rata and cable-shifting erection charges held exempt; service tax demand partly remanded, time-barred
January 12, 2026   Case Laws Indian Laws
Exclusive jurisdiction clause in ICC arbitration: seat fixed by party intent; Fifth Schedule non-disclosure upheld; anti-suit appeal dismissed
January 10, 2026   Notifications Income Tax
Core Settlement Guarantee Fund's specified income u/s 10(23EE) notified as tax-exempt, subject to ongoing compliance conditions.
January 10, 2026   Notifications Customs
Anti-dumping duty on imported Normal Butanol (tariff 2905 13 00) extended through 12 July 2026 during review.
January 10, 2026   Circulars GST
GST Appellate Tribunal appeal filing schedule u/s 112 ends; staggered protocol revoked from 18-12-2025, earlier filings valid
January 10, 2026   Case Laws GST
GST exemption for group health insurance covering members under Notification 16/2025 denied; only individual policies qualify, petitions dismissed.
January 10, 2026   Case Laws GST
GST input tax credit claims filed via GSTR-3B: Section 16(5) retrospective extension blocks limitation denial; order quashed, remanded.
January 10, 2026   Case Laws GST
GST electronic credit ledger blocking beyond one year: authorities ordered to unblock; coercive action stayed pending review
January 10, 2026   Case Laws GST
GST registration cancellation after ex parte adjudication challenged for no hearing; order set aside for fresh decision.
January 10, 2026   Case Laws GST
Single show-cause notice clubbing 2019-22 tax years for input tax credit reversal under ss. 73/74 struck down; proceedings dropped.
January 10, 2026   Case Laws GST
Reimbursement claim for differential GST after rate hike from 12% to 18% rejected; invoice delay by claimant proved decisive

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2026 › January, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Transshipment permission is renewed for a courier operator to...

Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs January 12, 2026 Circulars
Transshipment permission is renewed for a courier operator to transship imported goods from the New Courier Terminal, Delhi to specified air cargo customs stations in India through a named carrier, and is granted up to 30.01.2026, co-terminus with the carrier's bond validity. The carrier remains exempt from furnishing a bank guarantee; if the exemption conditions are breached and a bank guarantee becomes required before 30.01.2026, the transshipment permission through that carrier will lapse on that date. Transshipment is permitted only for goods specifically manifested for transshipment and is subject to prescribed controls, including segregation on arrival, secured double-lock storage, CTM-based application and officer approval, escort and sealing requirements, X-ray in Customs presence, bond debit/credit on acknowledgement within 10 days, recordkeeping, and bond discharge upon destination certification, failing which the custodian is liable to pay the value/market price.
View Source View

Topics

Acts Income Tax
Next ➔