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    March 11, 2026   Case LawsIncome Tax
    Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
    March 11, 2026   Case LawsIncome Tax
    Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
    March 11, 2026   Case LawsIncome Tax
    Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
    March 11, 2026   Case LawsIncome Tax
    Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
    March 11, 2026   Case LawsCustoms
    Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
    March 11, 2026   Case LawsCustoms
    Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
    March 11, 2026   Case LawsCustoms
    Mandatory Pre-deposit Requirement may be met by staged instalments; appeal entertained on initial deposit, final order after full compliance.
    March 11, 2026   Case LawsCustoms
    Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
    March 11, 2026   Case LawsCustoms
    Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
    March 11, 2026   Case LawsCustoms
    Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
    March 11, 2026   Case LawsCustoms
    Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
    March 11, 2026   Case LawsMoney Laundering
    Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
    March 11, 2026   Case LawsService Tax
    Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
    March 11, 2026   Case LawsService Tax
    Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
    March 11, 2026   Case LawsIndian Laws
    Separability of arbitration clause upheld; prima facie arbitrability found and sole arbitrator appointed to decide substantive effects.
    March 10, 2026   CircularsIBC
    Monitoring of Personal Guarantor Insolvency Reporting: mandatory electronic Forms with fixed timelines and regulatory liability for non-compliance.
    March 10, 2026   CircularsCustoms
    Election-related Preventive Vigilance: mandatory nodal coordination and same day seizure reporting via CVIGIL during the poll period.
    March 10, 2026   CircularsCustoms
    Preventive Vigilance: tightened interceptions and mandatory daily reporting to block illicit cash, freebies and smuggled goods during elections.
    March 10, 2026   CircularsSEBI
    Voluntary Debit Freeze allows investors to lock mutual fund folios to prevent debits until unlocked; KYC and contact details required.
    March 10, 2026   CircularsCompanies Law
    Compliance relief for delayed company filings: reduced fee regularisation, dormancy or strike off with conditional immunity.
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    March 11, 2026   Case Laws Income Tax
    Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
    March 11, 2026   Case Laws Income Tax
    Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
    March 11, 2026   Case Laws Income Tax
    Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
    March 11, 2026   Case Laws Income Tax
    Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
    March 11, 2026   Case Laws Customs
    Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cure noncompliance.
    March 11, 2026   Case Laws Customs
    Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for decision.
    March 11, 2026   Case Laws Customs
    Mandatory Pre-deposit Requirement may be met by staged instalments; appeal entertained on initial deposit, final order after full compliance.
    March 11, 2026   Case Laws Customs
    Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
    March 11, 2026   Case Laws Customs
    Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-declaration.
    March 11, 2026   Case Laws Customs
    Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
    March 11, 2026   Case Laws Customs
    Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
    March 11, 2026   Case Laws Money Laundering
    Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
    March 11, 2026   Case Laws Service Tax
    Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
    March 11, 2026   Case Laws Service Tax
    Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejected.
    March 11, 2026   Case Laws Indian Laws
    Separability of arbitration clause upheld; prima facie arbitrability found and sole arbitrator appointed to decide substantive effects.
    March 10, 2026   Circulars IBC
    Monitoring of Personal Guarantor Insolvency Reporting: mandatory electronic Forms with fixed timelines and regulatory liability for non-compliance.
    March 10, 2026   Circulars Customs
    Election-related Preventive Vigilance: mandatory nodal coordination and same day seizure reporting via CVIGIL during the poll period.
    March 10, 2026   Circulars Customs
    Preventive Vigilance: tightened interceptions and mandatory daily reporting to block illicit cash, freebies and smuggled goods during elections.
    March 10, 2026   Circulars SEBI
    Voluntary Debit Freeze allows investors to lock mutual fund folios to prevent debits until unlocked; KYC and contact details required.
    March 10, 2026   Circulars Companies Law
    Compliance relief for delayed company filings: reduced fee regularisation, dormancy or strike off with conditional immunity.

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

      Permission is granted for customs formalities of a foreign...

      Customs Formalities at Non Customs Areas: temporary approval for warship import and re export with nearby customs supervision.

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      CustomsMarch 11, 2026Circulars
      Permission is granted for customs formalities of a foreign sovereign warship to be carried out at specified Garden Reach Shipyards/Units by treating those non customs areas as temporary boarding stations and as proper places for loading, unloading, repair and re export under the Customs Act. The order permits filing manual Bill of Entry for import and manual Shipping Bill for re export, requires assessment by the import and export groups at the Custom House, mandates examination/inspection and conversion/reversion by the nearby customs unit, and requires preventive officer supervision of boarding and AC supervision for loading/unloading; the permission is limited to the present purpose and subject to agents' statutory responsibilities.
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      ActsIncome Tax
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