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    December 31, 2025   Case Laws Income Tax
    Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
    December 31, 2025   Case Laws Income Tax
    Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
    December 31, 2025   Case Laws Income Tax
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    December 31, 2025   Case Laws Customs
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    December 31, 2025   Case Laws Customs
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    December 31, 2025   Case Laws Money Laundering
    Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.
    December 31, 2025   Case Laws Money Laundering
    Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
    December 31, 2025   Case Laws Central Excise
    Excise appeal delayed 98 days then restored after seven years; 'sufficient cause' rejected for negligence, petition dismissed
    December 31, 2025   Case Laws Indian Laws
    Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
    December 30, 2025   Case Laws GST
    GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
    December 30, 2025   Case Laws GST
    Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
    December 30, 2025   Case Laws GST
    Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit
    December 30, 2025   Case Laws GST
    GST liability based on income-tax portal turnover vs bank receipts mismatch; s.74 assessment orders remitted for forensic review.
    December 30, 2025   Case Laws GST
    Place of supply for shipped goods u/s 10(1)(a): delivery location decides IGST, CGST/SGST demand quashed.
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December 31, 2025   Case Laws Income Tax
Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
December 31, 2025   Case Laws Income Tax
Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
December 31, 2025   Case Laws Income Tax
Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
December 31, 2025   Case Laws Customs
Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
December 31, 2025   Case Laws Customs
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penalty rejected.
December 31, 2025   Case Laws Customs
Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.
December 31, 2025   Case Laws Customs
Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
December 31, 2025   Case Laws Customs
Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
December 31, 2025   Case Laws Customs
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 7308 (CTI 73084000).
December 31, 2025   Case Laws Customs
Imported interactive flat panel display components: classification as 8528 monitors blocked Notification 24/2005 concessional import duty benefit.
December 31, 2025   Case Laws Customs
Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
December 31, 2025   Case Laws Money Laundering
Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.
December 31, 2025   Case Laws Money Laundering
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal dismissed
December 31, 2025   Case Laws Central Excise
Excise appeal delayed 98 days then restored after seven years; 'sufficient cause' rejected for negligence, petition dismissed
December 31, 2025   Case Laws Indian Laws
Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
December 30, 2025   Case Laws GST
GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
December 30, 2025   Case Laws GST
Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
December 30, 2025   Case Laws GST
Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit
December 30, 2025   Case Laws GST
GST liability based on income-tax portal turnover vs bank receipts mismatch; s.74 assessment orders remitted for forensic review.
December 30, 2025   Case Laws GST
Place of supply for shipped goods u/s 10(1)(a): delivery location decides IGST, CGST/SGST demand quashed.

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Customs

The notification revises the standing tariff-value schedules by...

Tariff values of edible oils, brass, areca nut, gold and silver updated by substituted tables; values effective 2 February 2026.

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Customs February 4, 2026 Notifications
The notification revises the standing tariff-value schedules by substituting three new tables fixing customs tariff values for specified edible oils, brass scrap, areca nut, gold and silver; each revised entry states the USD valuation per metric tonne or per weight unit, with most values unchanged. The amendment operates by replacing TABLE-1, TABLE-2 and TABLE-3 in the principal notification and takes effect from 2 February 2026, thereby making the listed tariff values the operative customs valuation benchmarks for imports and for claiming specified notification benefits where referenced entries apply.
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Acts Income Tax
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