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    January 23, 2026   Case Laws Customs
    Classification of imported aluminium tubes, pipes and profiles: held under specific tariff headings, exemption granted and penalties quashed
    January 23, 2026   Case Laws Customs
    Imported food consignment cleared despite a rejection test report; confiscation and penalties set aside due to procedural lapses
    January 23, 2026   Case Laws Customs
    Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
    January 23, 2026   Case Laws Customs
    Imports under Advance Authorisation challenged for pre-import condition failure; tribunal rejects revenues proof and quashes IGST penalties.
    January 23, 2026   Case Laws Customs
    Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
    January 23, 2026   Case Laws Customs
    Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.
    January 23, 2026   Case Laws Customs
    Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
    January 23, 2026   Case Laws Customs
    Liability for short-levied customs duty due to Customs House Agent misappropriation; importers bona fide demand draft payment negates duty.
    January 23, 2026   Case Laws Customs
    Smuggling allegation of gold and proof of foreign origin requires positive evidence; failure to prove leads to dismissal
    January 23, 2026   Case Laws Customs
    Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
    January 23, 2026   Case Laws Companies Law
    Rectification of register of members and limitation: appeal dismissed where discovery rule did not postpone commencement by applicants
    January 23, 2026   Case Laws IBC
    Trademark title declaration under insolvency jurisdiction limited; approval plan cannot determine trademark ownership, declaration set aside
    January 23, 2026   Case Laws Law of Competition
    Use of Crystalline Durability Admixture in heavy infrastructure projects: geographic market India, no dominance or cartel found, appeal dismissed.
    January 23, 2026   Case Laws GST
    Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
    January 23, 2026   Case Laws Service Tax
    Levy of service tax on cash calls in joint venture oil and gas projects rejected where contributions are expense-sharing investments
    January 23, 2026   Case Laws Service Tax
    Service tax refund claims and Rule 6(3) adjustments: procedural refund route required and burden of proof on claimant
    January 23, 2026   Case Laws Central Excise
    Refund of central excise duty: time-barred claims denied; refunds allowed only within statutory limitation and on claimants own victory
    January 22, 2026   Circulars Customs
    Customs clearance at Nashik ICD and CFS extended to 24x7 operations for perishables until 31 March 2026
    January 22, 2026   Circulars Customs
    Single Unified Multi-Purpose Electronic Bond (SEB) in Customs now mandatory for Nagpur Commissionerate; manual bonds discontinued from 10 Feb.
    January 22, 2026   Case Laws GST
    IGST on ocean freight reverse charge clarified as retrospective by SC ruling, leading to successful rectification of prior demand.
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January 23, 2026   Case Laws Customs
Classification of imported aluminium tubes, pipes and profiles: held under specific tariff headings, exemption granted and penalties quashed
January 23, 2026   Case Laws Customs
Imported food consignment cleared despite a rejection test report; confiscation and penalties set aside due to procedural lapses
January 23, 2026   Case Laws Customs
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction recognised
January 23, 2026   Case Laws Customs
Imports under Advance Authorisation challenged for pre-import condition failure; tribunal rejects revenues proof and quashes IGST penalties.
January 23, 2026   Case Laws Customs
Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
January 23, 2026   Case Laws Customs
Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.
January 23, 2026   Case Laws Customs
Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
January 23, 2026   Case Laws Customs
Liability for short-levied customs duty due to Customs House Agent misappropriation; importers bona fide demand draft payment negates duty.
January 23, 2026   Case Laws Customs
Smuggling allegation of gold and proof of foreign origin requires positive evidence; failure to prove leads to dismissal
January 23, 2026   Case Laws Customs
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals allowed
January 23, 2026   Case Laws Companies Law
Rectification of register of members and limitation: appeal dismissed where discovery rule did not postpone commencement by applicants
January 23, 2026   Case Laws IBC
Trademark title declaration under insolvency jurisdiction limited; approval plan cannot determine trademark ownership, declaration set aside
January 23, 2026   Case Laws Law of Competition
Use of Crystalline Durability Admixture in heavy infrastructure projects: geographic market India, no dominance or cartel found, appeal dismissed.
January 23, 2026   Case Laws GST
Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
January 23, 2026   Case Laws Service Tax
Levy of service tax on cash calls in joint venture oil and gas projects rejected where contributions are expense-sharing investments
January 23, 2026   Case Laws Service Tax
Service tax refund claims and Rule 6(3) adjustments: procedural refund route required and burden of proof on claimant
January 23, 2026   Case Laws Central Excise
Refund of central excise duty: time-barred claims denied; refunds allowed only within statutory limitation and on claimants own victory
January 22, 2026   Circulars Customs
Customs clearance at Nashik ICD and CFS extended to 24x7 operations for perishables until 31 March 2026
January 22, 2026   Circulars Customs
Single Unified Multi-Purpose Electronic Bond (SEB) in Customs now mandatory for Nagpur Commissionerate; manual bonds discontinued from 10 Feb.
January 22, 2026   Case Laws GST
IGST on ocean freight reverse charge clarified as retrospective by SC ruling, leading to successful rectification of prior demand.

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Customs

The primary issue was classification of a microencapsulated iron...

Microencapsulated iron (ferric saccharate in calcium alginate) classified as food/dietary supplement under heading 2106; tariff 21069099

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Customs January 15, 2026 Case Laws AAR
The primary issue was classification of a microencapsulated iron product under the Customs Tariff. Applying GRI and HSN Explanatory Notes, the Authority found the product is a two-component mixture (ferric saccharate and calcium alginate), suitable for human consumption with minimal processing and intended as a dietary supplement; thus it meets the Explanatory Note description of heading 2106 as a food/dietary supplement. Legal basis: exclusionary application of specific chapter/section notes and the explanatory note to heading 2106. Outcome: classified under Chapter 21, Heading 2106, subheading 210690, tariff item 21069099. - AAR
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Acts Income Tax
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