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    March 12, 2026   Case LawsIncome Tax
    Protective addition: peak-credit allocation and set-off prevent double taxation where individuals have been assessed on the same entries.
    March 12, 2026   Case LawsIncome Tax
    Segmentation of Business for transfer pricing: separate segment-wise TNMM benchmarking required, remitted for limited verification.
    March 12, 2026   Case LawsCustoms
    Anti dumping duty during the interregnum is prohibited; gap-period imports are not liable and assessments stood validly finalised.
    March 12, 2026   Case LawsCustoms
    Scope of Show Cause Notice: introducing belated laboratory reports exceeded notice and contemporaneous evidence secured exemption.
    March 12, 2026   Case LawsCustoms
    Confiscation for misdeclaration upheld but redeemable; penalty reduced and other confiscations under the import scheme set aside under customs rules.
    March 12, 2026   Case LawsCustoms
    Judicial decisions are not additional evidence under Rule 5, so remand was unsustainable and appeals allowed.
    March 12, 2026   Case LawsCustoms
    Principal Function Test confirms GPS radio navigational character, classifying the device as a radio navigational aid.
    March 12, 2026   Case LawsCompanies Law
    Interim protection preserved to maintain status quo; trial forum directed to decide Company Petition promptly, merits left open.
    March 12, 2026   Case LawsMoney Laundering
    Arrest under PMLA: limited judicial review upheld where statutory safeguards met and tangible material supported reasons to believe.
    March 12, 2026   Case LawsMoney Laundering
    Proceeds of Crime: prima facie link to property use upheld, complaint not amenable to summary quashing and proceeds to trial.
    March 12, 2026   Case LawsCentral Excise
    Capacity-based taxation rules and mechanistic capacity formula upheld as prima facie within statutory mandate; interim relief refused.
    March 12, 2026   Case LawsIndian Laws
    Demand and Acceptance of bribe upheld on trap and independent witness corroboration, while criminal conspiracy was not proved.
    March 12, 2026   Case LawsIndian Laws
    International exhaustion of rights: debranding and refurbishing end of life goods do not prima facie constitute trademark infringement.
    March 11, 2026   NotificationsSEZ
    De-notification of SEZ land permits repurposing for IT infrastructure while reducing the SEZ footprint under SEZ rules.
    March 11, 2026   NotificationsSEZ
    De-notification of SEZ land reduces zone area after state approval and Development Commissioner recommendation.
    March 11, 2026   CircularsCustoms
    Fee waiver for export document amendment due to force majeure permitted; officers may waive prescribed fee upon supporting evidence.
    March 11, 2026   CircularsCustoms
    Export Hold functionality lets officers block LEO by placing an IEC hold, with revoke limited to the inserting site.
    March 11, 2026   CircularsCustoms
    Customs Formalities at Non Customs Areas: temporary approval for warship import and re export with nearby customs supervision.
    March 11, 2026   Case LawsGST
    Final tax demand must be confined to the Show Cause Notice amount; excess demand set aside and remitted for fresh adjudication.
    March 11, 2026   Case LawsCustoms
    Supervisory jurisdiction under Article 226 used to quash an order and permit disposal of deteriorated imports with demurrage waived.
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    March 12, 2026   Case Laws Income Tax
    Protective addition: peak-credit allocation and set-off prevent double taxation where individuals have been assessed on the same entries.
    March 12, 2026   Case Laws Income Tax
    Segmentation of Business for transfer pricing: separate segment-wise TNMM benchmarking required, remitted for limited verification.
    March 12, 2026   Case Laws Customs
    Anti dumping duty during the interregnum is prohibited; gap-period imports are not liable and assessments stood validly finalised.
    March 12, 2026   Case Laws Customs
    Scope of Show Cause Notice: introducing belated laboratory reports exceeded notice and contemporaneous evidence secured exemption.
    March 12, 2026   Case Laws Customs
    Confiscation for misdeclaration upheld but redeemable; penalty reduced and other confiscations under the import scheme set aside under customs rules.
    March 12, 2026   Case Laws Customs
    Judicial decisions are not additional evidence under Rule 5, so remand was unsustainable and appeals allowed.
    March 12, 2026   Case Laws Customs
    Principal Function Test confirms GPS radio navigational character, classifying the device as a radio navigational aid.
    March 12, 2026   Case Laws Companies Law
    Interim protection preserved to maintain status quo; trial forum directed to decide Company Petition promptly, merits left open.
    March 12, 2026   Case Laws Money Laundering
    Arrest under PMLA: limited judicial review upheld where statutory safeguards met and tangible material supported reasons to believe.
    March 12, 2026   Case Laws Money Laundering
    Proceeds of Crime: prima facie link to property use upheld, complaint not amenable to summary quashing and proceeds to trial.
    March 12, 2026   Case Laws Central Excise
    Capacity-based taxation rules and mechanistic capacity formula upheld as prima facie within statutory mandate; interim relief refused.
    March 12, 2026   Case Laws Indian Laws
    Demand and Acceptance of bribe upheld on trap and independent witness corroboration, while criminal conspiracy was not proved.
    March 12, 2026   Case Laws Indian Laws
    International exhaustion of rights: debranding and refurbishing end of life goods do not prima facie constitute trademark infringement.
    March 11, 2026   Notifications SEZ
    De-notification of SEZ land permits repurposing for IT infrastructure while reducing the SEZ footprint under SEZ rules.
    March 11, 2026   Notifications SEZ
    De-notification of SEZ land reduces zone area after state approval and Development Commissioner recommendation.
    March 11, 2026   Circulars Customs
    Fee waiver for export document amendment due to force majeure permitted; officers may waive prescribed fee upon supporting evidence.
    March 11, 2026   Circulars Customs
    Export Hold functionality lets officers block LEO by placing an IEC hold, with revoke limited to the inserting site.
    March 11, 2026   Circulars Customs
    Customs Formalities at Non Customs Areas: temporary approval for warship import and re export with nearby customs supervision.
    March 11, 2026   Case Laws GST
    Final tax demand must be confined to the Show Cause Notice amount; excess demand set aside and remitted for fresh adjudication.
    March 11, 2026   Case Laws Customs
    Supervisory jurisdiction under Article 226 used to quash an order and permit disposal of deteriorated imports with demurrage waived.

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

      Automated Let Export Order (Auto LEO) functionality is...

      Automated Let Export Order: system-provided risk flag grants Auto LEO in ICES for eligible shipping bills, bypassing manual assessment.

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      CustomsMarch 12, 2026Circulars
      Automated Let Export Order (Auto LEO) functionality is implemented in ICES: where, after shipping bill submission and goods registration, a system-to-system risk decision will supply an Auto LEO flag determining grant of a system-based LEO. If the flag is affirmative, Auto LEO supersedes prior treatment codes and the shipping bill proceeds to EGM/stuff queue without manual assessment. Auto LEO applies only to shipping bills not selected for assessment/examination, requiring no PGA NOC, and with duty/cess paid where applicable. Stakeholders and officers must follow this as a standing order and report implementation issues to ICEGATE.
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      ActsIncome Tax
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