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    March 18, 2026   Case Laws Customs
    Use of Import Export Code by third parties and false declarations attracts confiscation and customs penalties.
    March 18, 2026   Case Laws Customs
    Interpretative classification negates willful suppression, leading to penalties under customs penalty law being set aside.
    March 18, 2026   Case Laws Customs
    Limitation on Customs show cause notices: extended period unavailable where department had prior knowledge, so SCN held time barred.
    March 18, 2026   Case Laws Customs
    Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance require...
    March 18, 2026   Case Laws IBC
    Insolvency eligibility: see-through analysis of de facto control found applicant disqualified, CIRP to continue pending inquiry.
    March 18, 2026   Case Laws IBC
    Presumption of Service: deemed Form B notice and concealment of developments led to dismissal and costs imposed.
    March 18, 2026   Case Laws FEMA
    Mitigation for delayed adjudication reduces penalty though contravention established by documentary and corroborative evidence.
    March 18, 2026   Case Laws FEMA
    Civil penalty liability under FEMA: mens rea not required; penalty reduced and pre-deposit to be adjusted accordingly.
    March 18, 2026   Case Laws FEMA
    Foreign exchange derivative prohibition confirmed; civil penalties apply without mens rea and mitigation reduced the quantified penalty.
    March 18, 2026   Case Laws Money Laundering
    Electronic Service Validity: email service upheld, RUDs remitted for supply by Adjudicating Authority and supplementary reply allowed.
    March 18, 2026   Case Laws Money Laundering
    Freezing power under PMLA may be applied where investigative material gives reasons to believe proceeds of crime, even despite prior encumbrances.
    March 18, 2026   Case Laws Money Laundering
    Provisional attachment under PMLA confirmed where seized records and corroboration showed forged degrees and undisclosed proceeds of crime.
    March 18, 2026   Case Laws Money Laundering
    Proceeds of crime: excess excavation quantified as wrongful gain; equivalent-value property may be provisionally attached when taint is untraceable.
    March 18, 2026   Case Laws Indian Laws
    Breach of natural justice: reliance on fresh charges and lack of reasons invalidates removal, writ entertained and order set aside.
    March 17, 2026   Notifications DGFT
    Import Policy change: specified jewellery ITC codes shifted from Free to Restricted with immediate effect.
    March 17, 2026   Notifications SEBI
    Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
    March 17, 2026   Circulars Customs
    Container Movement Procedure: auto approved movement numbers permit terminal transfer to CFSs with escalation and manual approval safeguards.
    March 17, 2026   Circulars Customs
    Export Cargo Return Procedures: permit berth, require seal verification, cancel Shipping Bills/LEO after incentive recovery.
    March 17, 2026   Circulars Customs
    Parawise Comments requirement: concerned sections must prepare and forward comments to enable timely filing of counter-affidavits.
    March 17, 2026   Case Laws GST
    Validity of time extension notifications - statutory appeal allowed within four weeks; appellate outcome subject to pending substantive challenge.
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March 18, 2026   Case Laws Customs
Use of Import Export Code by third parties and false declarations attracts confiscation and customs penalties.
March 18, 2026   Case Laws Customs
Interpretative classification negates willful suppression, leading to penalties under customs penalty law being set aside.
March 18, 2026   Case Laws Customs
Limitation on Customs show cause notices: extended period unavailable where department had prior knowledge, so SCN held time barred.
March 18, 2026   Case Laws Customs
Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance required.
March 18, 2026   Case Laws IBC
Insolvency eligibility: see-through analysis of de facto control found applicant disqualified, CIRP to continue pending inquiry.
March 18, 2026   Case Laws IBC
Presumption of Service: deemed Form B notice and concealment of developments led to dismissal and costs imposed.
March 18, 2026   Case Laws FEMA
Mitigation for delayed adjudication reduces penalty though contravention established by documentary and corroborative evidence.
March 18, 2026   Case Laws FEMA
Civil penalty liability under FEMA: mens rea not required; penalty reduced and pre-deposit to be adjusted accordingly.
March 18, 2026   Case Laws FEMA
Foreign exchange derivative prohibition confirmed; civil penalties apply without mens rea and mitigation reduced the quantified penalty.
March 18, 2026   Case Laws Money Laundering
Electronic Service Validity: email service upheld, RUDs remitted for supply by Adjudicating Authority and supplementary reply allowed.
March 18, 2026   Case Laws Money Laundering
Freezing power under PMLA may be applied where investigative material gives reasons to believe proceeds of crime, even despite prior encumbrances.
March 18, 2026   Case Laws Money Laundering
Provisional attachment under PMLA confirmed where seized records and corroboration showed forged degrees and undisclosed proceeds of crime.
March 18, 2026   Case Laws Money Laundering
Proceeds of crime: excess excavation quantified as wrongful gain; equivalent-value property may be provisionally attached when taint is untraceable.
March 18, 2026   Case Laws Indian Laws
Breach of natural justice: reliance on fresh charges and lack of reasons invalidates removal, writ entertained and order set aside.
March 17, 2026   Notifications DGFT
Import Policy change: specified jewellery ITC codes shifted from Free to Restricted with immediate effect.
March 17, 2026   Notifications SEBI
Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcement.
March 17, 2026   Circulars Customs
Container Movement Procedure: auto approved movement numbers permit terminal transfer to CFSs with escalation and manual approval safeguards.
March 17, 2026   Circulars Customs
Export Cargo Return Procedures: permit berth, require seal verification, cancel Shipping Bills/LEO after incentive recovery.
March 17, 2026   Circulars Customs
Parawise Comments requirement: concerned sections must prepare and forward comments to enable timely filing of counter-affidavits.
March 17, 2026   Case Laws GST
Validity of time extension notifications - statutory appeal allowed within four weeks; appellate outcome subject to pending substantive challenge.

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FEMA

Amendments revise the Borrowing and Lending Regulations to...

External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.

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FEMA February 17, 2026 Notifications
Amendments revise the Borrowing and Lending Regulations to redefine key terms, introduce explicit end-use restrictions (prohibiting funds for chit funds, nidhi companies, specified real estate uses, most agricultural activities, TDR trading, securities trading except strategic corporate actions, repayment of certain domestic INR loans, and prohibited on lending) and update the External Commercial Borrowing (ECB) framework. The ECB framework clarifies eligible borrowers and lenders, currency and form flexibility, borrowing limits, minimum average maturity period requirements, cost and security provisions, conversion to non debt instruments, refinancing rules, reporting obligations including Loan Registration Number procedures and treatment of untraceable borrowers, and related prudential and disclosure conditions.
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Acts Income Tax
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