Proceeds of crime and money laundering: PMLA prosecution requires subsisting predicate offence; discharge of predicate accused precludes further prose...
Validity of faceless assessment procedure challenged for jurisdictional AO intervention mid-remand, resulting in quashing of assessment for procedural...
Fixes tariff values for specified imported goods by substituting Tables 13 in the principal notification, setting dollar-denominated tariff values for listed edible oils, brass scrap, areca nut, and specified forms of gold and silver; gold and silver valuations are expressed per 10 grams or per kilogram as applicable. The amendments replicate stated values (noted as no change for several entries) and define scope for included forms (including explanations for gold findings and exclusions for foreign currency coins and jewellery). The substitution takes effect from 28 January 2026 and updates the operative tariff valuation schedule.
Fixes tariff values for specified imported goods by substituting Tables 13 in the principal notification, setting dollar-denominated tariff values for listed edible oils, brass scrap, areca nut, and specified forms of gold and silver; gold and silver valuations are expressed per 10 grams or per kilogram as applicable. The amendments replicate stated values (noted as no change for several entries) and define scope for included forms (including explanations for gold findings and exclusions for foreign currency coins and jewellery). The substitution takes effect from 28 January 2026 and updates the operative tariff valuation schedule.
Note: It is a system-generated summary and is for quick reference only.