Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Union Budget 2026 proposes comprehensive amendments to customs, central excise and GST law: numerous tariff rate adjustments and duty exemptions are restructured or incorporated into the First Schedule (operative effect: many changes from 2 Feb 2026, and tariffisation effective 1 May 2026), several conditional and unconditional exemptions are extended, lapsed or sunset clauses prescribed (operative effect: specified entries lapse on 31 Mar 2026 or extend to 31 Mar 2028), procedural reforms include deferred duty payment monthly, consolidated baggage regulations, and advance ruling validity extended to five years (operative effect: altered compliance timelines and longer predictability for advance rulings). Central excise NCCD and valuation rules for blended CNG are also amended (operative effect: revised computation and deferred levy timings).
Union Budget 2026 proposes comprehensive amendments to customs, central excise and GST law: numerous tariff rate adjustments and duty exemptions are restructured or incorporated into the First Schedule (operative effect: many changes from 2 Feb 2026, and tariffisation effective 1 May 2026), several conditional and unconditional exemptions are extended, lapsed or sunset clauses prescribed (operative effect: specified entries lapse on 31 Mar 2026 or extend to 31 Mar 2028), procedural reforms include deferred duty payment monthly, consolidated baggage regulations, and advance ruling validity extended to five years (operative effect: altered compliance timelines and longer predictability for advance rulings). Central excise NCCD and valuation rules for blended CNG are also amended (operative effect: revised computation and deferred levy timings).
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