Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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
    February 21, 2026   Case Laws Customs
    Professional Negligence in Certificate Issuance found insufficient to establish knowing dealing or abetment; penalties set aside.
    February 21, 2026   Case Laws Customs
    Limitation of appeal reckoned from date of communication under section 128; appeal allowed and customs penalties set aside.
    February 21, 2026   Case Laws Customs
    Product classification by physical characteristics: cone type speakers held eligible for exemption; extended limitation and penalties rejected.
    February 21, 2026   Case Laws Customs
    Customs Valuation: tribunal upheld inclusion of agent and service payments in transaction value while reducing imposed penalty on mitigation grounds.
    February 21, 2026   Case Laws Customs
    Classification by Principal Use: optical sheets for TV classed as TV parts; embedded quantum dots are not 'mounted'.
    February 21, 2026   Case Laws Customs
    Classification of motor vehicle parts: window regulator guide rail classed as 'other' body part under vehicle parts tariff heading.
    February 21, 2026   Case Laws Money Laundering
    Prima Facie Grave Suspicion under PMLA: discharge denied where materials suffice to proceed to trial.
    February 21, 2026   Case Laws Money Laundering
    Money Laundering as a continuing offence: use of criminal proceeds in construction sustains PMLA liability and attachment.
    February 21, 2026   Case Laws Service Tax
    Extended Limitation Period cannot be invoked where taxpayer disclosed activities and had bona fide belief of non taxability.
    February 21, 2026   Case Laws Service Tax
    Deemed repatriation of foreign exchange: rupee receipts via authorised banking channels satisfy export realisation and permit credit refund.
    February 21, 2026   Case Laws Service Tax
    Consideration for Services: target incentives and reimbursements held non taxable, brokerage and assumption based demands disallowed.
    February 21, 2026   Case Laws GST
    Extension of Time for Appeal: grant of time with protection from dismissal on limitation and merits adjudication.
    February 20, 2026   News GST
    Interest computation now uses minimum cash balance; portal auto populates non editable minimum interest while taxpayers may increase it.
    February 20, 2026   Case Laws GST
    Medical grounds for bail: release ordered where investigation is complete, subject to sureties and passport surrender.
    February 20, 2026   Circulars SEBI
    Regulatory Consolidation: SEBI master circular consolidates Research Analyst compliance, rescinds prior circulars and prescribes obligations.
    February 20, 2026   Case Laws GST
    Validity of service after registration cancellation requires alternative service; fresh notice and entitlement to personal hearing follow.
    February 20, 2026   Case Laws GST
    Remand for fresh adjudication subject to a 10% deposit and filing a reply; ledger debits allowed during attachment.
    February 20, 2026   Case Laws GST
    Arbitration Agreement Separability: arbitrator fees attract reverse charge on payment, arbitration cost reimbursements are not taxable.
    February 20, 2026   Case Laws GST
    Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.
    February 20, 2026   Case Laws GST
    Classification of Parts: condenser fans supplied for air conditioning machines are classed as parts of air conditioning machines, not industrial fans.
❮
❯
❯❯
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:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
February 21, 2026   Case Laws Customs
Professional Negligence in Certificate Issuance found insufficient to establish knowing dealing or abetment; penalties set aside.
February 21, 2026   Case Laws Customs
Limitation of appeal reckoned from date of communication under section 128; appeal allowed and customs penalties set aside.
February 21, 2026   Case Laws Customs
Product classification by physical characteristics: cone type speakers held eligible for exemption; extended limitation and penalties rejected.
February 21, 2026   Case Laws Customs
Customs Valuation: tribunal upheld inclusion of agent and service payments in transaction value while reducing imposed penalty on mitigation grounds.
February 21, 2026   Case Laws Customs
Classification by Principal Use: optical sheets for TV classed as TV parts; embedded quantum dots are not 'mounted'.
February 21, 2026   Case Laws Customs
Classification of motor vehicle parts: window regulator guide rail classed as 'other' body part under vehicle parts tariff heading.
February 21, 2026   Case Laws Money Laundering
Prima Facie Grave Suspicion under PMLA: discharge denied where materials suffice to proceed to trial.
February 21, 2026   Case Laws Money Laundering
Money Laundering as a continuing offence: use of criminal proceeds in construction sustains PMLA liability and attachment.
February 21, 2026   Case Laws Service Tax
Extended Limitation Period cannot be invoked where taxpayer disclosed activities and had bona fide belief of non taxability.
February 21, 2026   Case Laws Service Tax
Deemed repatriation of foreign exchange: rupee receipts via authorised banking channels satisfy export realisation and permit credit refund.
February 21, 2026   Case Laws Service Tax
Consideration for Services: target incentives and reimbursements held non taxable, brokerage and assumption based demands disallowed.
February 21, 2026   Case Laws GST
Extension of Time for Appeal: grant of time with protection from dismissal on limitation and merits adjudication.
February 20, 2026   News GST
Interest computation now uses minimum cash balance; portal auto populates non editable minimum interest while taxpayers may increase it.
February 20, 2026   Case Laws GST
Medical grounds for bail: release ordered where investigation is complete, subject to sureties and passport surrender.
February 20, 2026   Circulars SEBI
Regulatory Consolidation: SEBI master circular consolidates Research Analyst compliance, rescinds prior circulars and prescribes obligations.
February 20, 2026   Case Laws GST
Validity of service after registration cancellation requires alternative service; fresh notice and entitlement to personal hearing follow.
February 20, 2026   Case Laws GST
Remand for fresh adjudication subject to a 10% deposit and filing a reply; ledger debits allowed during attachment.
February 20, 2026   Case Laws GST
Arbitration Agreement Separability: arbitrator fees attract reverse charge on payment, arbitration cost reimbursements are not taxable.
February 20, 2026   Case Laws GST
Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.
February 20, 2026   Case Laws GST
Classification of Parts: condenser fans supplied for air conditioning machines are classed as parts of air conditioning machines, not industrial fans.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2026 › February, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

CBIC substitutes Tables 1-3 of the principal customs...

Tariff Value Fixation: substitution of tariff tables fixing/maintaining values for specified oils, metals and areca nut, effective next day.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs February 26, 2026 Notifications
CBIC substitutes Tables 1-3 of the principal customs notification to fix and/ or maintain tariff values for specified imports: edible oils (various palm and soybean oil products), brass scrap, gold and silver in specified forms, and areca nut; the substitution prescribes the operative tariff values for each listed tariff item and takes effect from 25 February 2026. The amendment thereby updates the schedule of tariff values used for customs valuation and import assessment under the Customs Act, 1962 by replacing the prior tables with the new entries.
View Source View

Topics

Acts Income Tax
Next ➔