Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
The Baggage Rules, 2026 and associated Regulations establish electronic pre- or on-arrival customs declaration (via the Atithi app), permit alternative declaration where electronic filing is infeasible, and require risk-based verification; non-declaration attracts action under the Customs Act. Dutyfree allowances and transferofresidence concessions are specified by passenger class and duration, with a distinct special jewellery allowance and differentiated treatment for used personal effects versus valuables not for daily use, which may be dutyassessed or admitted on reimportation against export certificates. Temporary export/import certificates, detention receipts, and procedures for unaccompanied baggage, transit of baggage between stations, landborder limitations, and crew and diplomatic exceptions are prescribed; prior circulars are rescinded accordingly.
The Baggage Rules, 2026 and associated Regulations establish electronic pre- or on-arrival customs declaration (via the Atithi app), permit alternative declaration where electronic filing is infeasible, and require risk-based verification; non-declaration attracts action under the Customs Act. Dutyfree allowances and transferofresidence concessions are specified by passenger class and duration, with a distinct special jewellery allowance and differentiated treatment for used personal effects versus valuables not for daily use, which may be dutyassessed or admitted on reimportation against export certificates. Temporary export/import certificates, detention receipts, and procedures for unaccompanied baggage, transit of baggage between stations, landborder limitations, and crew and diplomatic exceptions are prescribed; prior circulars are rescinded accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
