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
    Levy of service tax on cash calls in joint venture oil and gas projects rejected where contributions are expense-sharing investments
    Service tax refund claims and Rule 6(3) adjustments: procedural refund route required and burden of proof on claimant
    Refund of central excise duty: time-barred claims denied; refunds allowed only within statutory limitation and on claimants own victory
    Customs clearance at Nashik ICD and CFS extended to 24x7 operations for perishables until 31 March 2026
    Single Unified Multi-Purpose Electronic Bond (SEB) in Customs now mandatory for Nagpur Commissionerate; manual bonds discontinued from 10 Feb.
    IGST on ocean freight reverse charge clarified as retrospective by SC ruling, leading to successful rectification of prior demand.
    Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.
    Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
    GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
    GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed
    Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.
    Reconciliation statement and extended limitation under Section 74 require fresh adjudication with hearing and order within 12 weeks
    GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.
    Reopening of assessment on same seized digital material barred; reassessment notice quashed and relief granted
    Liability of directors under Section 179 requires a recorded non-recoverability finding before proceedings; order set aside.
    Limitation on assessment orders under Section 153 r.w. Section 144C leads to quashing of assessment order
    Transponder service fees dispute: whether payments constitute royalty under India-UK tax treaty, tribunal denies treaty royalty status
    Amalgamation assessment: Predecessor's pre-merger income cannot be clubbed with successor's assessment in a single order; reassessment invalidated.
    Accumulated charitable funds utilization timeline: amendment applied prospectively, existing accumulations retain six-year window, relief granted
    Real estate project accounting and tax adjustments: revenue recognition, interest capitalization, debenture costs, notional interest recalculated, and...
❯❯
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

Customs will permit granting of Entry Inwards upon vessel...

Reduction of time gap between berthing and entry inwards by delinking entry from physical boarding to allow immediate unloading after pilot reporting

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs January 31, 2026 Circulars
Customs will permit granting of Entry Inwards upon vessel reporting at pilot station by delinking the electronic grant from the physical act of boarding, enabling unloading immediately after berthing. Arrival reporting by the pilot via the port traffic control room and transmission of that message to the superintendent s office, together with advance IGM/Bill of Entry and agent intimation, will allow Customs to grant Entry Inwards earlier. The boarding officer must still carry out boarding formalities and may initiate action for discrepancies or mis-declaration even after Entry Inwards is granted. Stakeholders must use designated electronic or email channels; compliance issues to be escalated to Preventive Customs leadership.

Topics

Acts Income Tax