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    March 2, 2026   Case LawsCustoms
    Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
    March 2, 2026   Case LawsCustoms
    Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
    March 2, 2026   Case LawsIBC
    Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
    March 2, 2026   Case LawsIBC
    Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
    March 2, 2026   Case LawsIBC
    Plausible Contention Test upheld: petition dismissal affirmed where a bona fide pre-existing dispute required further investigation.
    March 2, 2026   Case LawsIBC
    Commercial wisdom protects CoC decisions; operational clarifications to a resolution plan do not amount to modification or enhancement.
    March 2, 2026   Case LawsIBC
    Deeming clause for conversion does not bypass statutory compliance; failure to redeem triggered financial debt and insolvency proceedings.
    March 2, 2026   Case LawsIBC
    Extension of time to implement settlement: 90 days granted; payment within period will terminate CIRP and parties must assist.
    March 2, 2026   Case LawsMoney Laundering
    Proceeds of crime: prior acquired property can be attached as equivalent value when proceeds are untraceable; confirmation sustained.
    March 2, 2026   Case LawsMoney Laundering
    Provisional attachment upheld where reason to believe funds were laundered despite non-naming in FIR and PMGKY declaration.
    March 2, 2026   Case LawsMoney Laundering
    Quashing of FIR does not automatically void parallel PMLA proceedings; provisional attachment can be sustained absent proof of lawful source.
    March 2, 2026   Case LawsMoney Laundering
    Bail under PMLA twin-condition test denied; procedural compliance upheld and PMLA prosecution may proceed despite pending predicate probe.
    March 2, 2026   Case LawsService Tax
    Consideration requirement for declared services: pre agreed idle capacity compensation can constitute consideration and qualify as export of services.
    March 2, 2026   Case LawsCentral Excise
    Procedural Irregularity in Rebate Returns: failure to specify defects invalidates return; rebate allowed if export proof establishes entitlement.
    March 2, 2026   Case LawsCentral Excise
    Classification as Ayurvedic medicine: appeals allowed after revenue failed to prove cosmetic character and show cause nondisclosure.
    March 2, 2026   Case LawsIndian Laws
    Power of Review: executive quasi judicial officers lack authority to reopen finally vested land orders; the 2008 review is void.
    March 2, 2026   Case LawsIndian Laws
    Discharge of Surety by Variation: guarantors liable only to original sanctioned amount; excess overdrafts discharge subsequent liability.
    March 2, 2026   Case LawsIndian Laws
    Contractual bar on pre-award interest prevails; post-award interest allowed but rate reduced for lack of reasons.
    March 2, 2026   Case LawsIndian Laws
    Auction Deposit Requirement: failure to pay the balance within the prescribed period voids sale confirmation and mandates fresh auction.
    March 2, 2026   Case LawsVAT / Sales Tax
    Taxability of goods in works contracts: fabricated components treated as distinct taxable goods; embedded fabrication costs included in value.
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    March 2, 2026   Case Laws Customs
    Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
    March 2, 2026   Case Laws Customs
    Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
    March 2, 2026   Case Laws IBC
    Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
    March 2, 2026   Case Laws IBC
    Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
    March 2, 2026   Case Laws IBC
    Plausible Contention Test upheld: petition dismissal affirmed where a bona fide pre-existing dispute required further investigation.
    March 2, 2026   Case Laws IBC
    Commercial wisdom protects CoC decisions; operational clarifications to a resolution plan do not amount to modification or enhancement.
    March 2, 2026   Case Laws IBC
    Deeming clause for conversion does not bypass statutory compliance; failure to redeem triggered financial debt and insolvency proceedings.
    March 2, 2026   Case Laws IBC
    Extension of time to implement settlement: 90 days granted; payment within period will terminate CIRP and parties must assist.
    March 2, 2026   Case Laws Money Laundering
    Proceeds of crime: prior acquired property can be attached as equivalent value when proceeds are untraceable; confirmation sustained.
    March 2, 2026   Case Laws Money Laundering
    Provisional attachment upheld where reason to believe funds were laundered despite non-naming in FIR and PMGKY declaration.
    March 2, 2026   Case Laws Money Laundering
    Quashing of FIR does not automatically void parallel PMLA proceedings; provisional attachment can be sustained absent proof of lawful source.
    March 2, 2026   Case Laws Money Laundering
    Bail under PMLA twin-condition test denied; procedural compliance upheld and PMLA prosecution may proceed despite pending predicate probe.
    March 2, 2026   Case Laws Service Tax
    Consideration requirement for declared services: pre agreed idle capacity compensation can constitute consideration and qualify as export of services.
    March 2, 2026   Case Laws Central Excise
    Procedural Irregularity in Rebate Returns: failure to specify defects invalidates return; rebate allowed if export proof establishes entitlement.
    March 2, 2026   Case Laws Central Excise
    Classification as Ayurvedic medicine: appeals allowed after revenue failed to prove cosmetic character and show cause nondisclosure.
    March 2, 2026   Case Laws Indian Laws
    Power of Review: executive quasi judicial officers lack authority to reopen finally vested land orders; the 2008 review is void.
    March 2, 2026   Case Laws Indian Laws
    Discharge of Surety by Variation: guarantors liable only to original sanctioned amount; excess overdrafts discharge subsequent liability.
    March 2, 2026   Case Laws Indian Laws
    Contractual bar on pre-award interest prevails; post-award interest allowed but rate reduced for lack of reasons.
    March 2, 2026   Case Laws Indian Laws
    Auction Deposit Requirement: failure to pay the balance within the prescribed period voids sale confirmation and mandates fresh auction.
    March 2, 2026   Case Laws VAT / Sales Tax
    Taxability of goods in works contracts: fabricated components treated as distinct taxable goods; embedded fabrication costs included in value.

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      Home› Highlights › Customs › 2026 › March, 2026 › This
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      Customs

      DEEC (M. Cell) reports pendency of at least 4,844 Advance...

      Export Obligation Discharge: listed Advance Licence holders must submit EODC and supporting documents or face recovery action.

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      CustomsMarch 2, 2026Circulars
      DEEC (M. Cell) reports pendency of at least 4,844 Advance Authorizations due to non submission of Export Obligation Discharge Certificates (EODC). Advance licence holders listed in Annexure A must email EODC or redemption letters, bond/BG copies with acknowledgements, challans, and any DGFT submissions/acknowledgements from their entity email by 28.02.2026 for verification; satisfactory proof will enable completion of EODC processing. Failure to submit the prescribed documents within the timeline will lead to initiation of recovery proceedings.
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      ActsIncome Tax
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