Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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
    E-waste disposal notice invites quotations from registered recyclers for lawful incineration and handling of seized electronics
    Grade-wise export controls on baryte tightened as Grade A and B move to restricted status; Grade CDW stays free.
    Export logistics relief expanded to Egypt and Jordan, extending destination coverage under the RELIEF scheme.
    Fit and proper criteria tightened for intermediaries, with new disclosure, hearing, replacement, and divestment requirements.
    GST transit detention upheld where false e-way bill declaration and defective delivery challan justified penalty.
    Natural justice in ITC mismatch disputes requires consideration of reconciliation material before disallowance can be sustained.
    Retrospective GST explanation and composite supply classification require fresh assessment after determining the true nature of supplies.
    GST cross-empowerment and disputed classification must be challenged in appeal, not writ, where suppression is alleged.
    No matter-of-right conversion of non-bailable warrants was established; fact-specific precedents created no conflict for Larger Bench review.
    Non-speaking GST cancellation and ignored condonation grounds vitiated both orders, leading to remand for fresh consideration.
    Composite demand notices cannot force multiple appeals or extra pre-deposit for penalty arising from one adjudication order.
    Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.
    Jurisdictional defect in adjudication order vitiated tax decision, but fresh hearing remitted to competent authority.
    Natural justice requires physical service of show cause notice after registration cancellation; adjudication set aside and remitted.
    Anti-profiteering in cinema ticket pricing: GST reduction had to be passed on, with interest only prospectively and no penalty.
    Restoration of appeal withdrawn under Vivad Se Vishwas Scheme allowed where the dispute had not been decided on merits.
    Penalty under section 270A cannot stand until immunity application is decided; prior immunity bars later penalty proceedings.
    Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
    Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
    Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Extension permits Eligible Manufacturer Importers to avail...

Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs March 5, 2026 Circulars
Extension permits Eligible Manufacturer Importers to avail deferred payment of customs import duty from 01.04.2026 until 31.03.2028 under the Deferred Payment of Import Duty Rules, 2016. The circular prescribes eligibility conditions (manufacturer/importer status or inputs sent to a job worker, valid IEC, minimum EXIM filings, active GST registration with manufacturing declaration, turnover threshold, two years' business continuity, GST compliance, no collected-but-not-deposited taxes, solvency and no relevant prosecutions/convictions), electronic application on the AEO portal, ICEGATE nodal-person OTP authentication for Bills of Entry, prescribed payment due dates, reporting, and grounds for suspension or revocation.

Topics

Acts Income Tax