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    March 19, 2026   Case LawsIncome Tax
    Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
    March 19, 2026   Case LawsIncome Tax
    Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
    March 19, 2026   Case LawsIncome Tax
    Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
    March 19, 2026   Case LawsIncome Tax
    Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
    March 19, 2026   Case LawsCustoms
    Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
    March 19, 2026   Case LawsCustoms
    Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered...
    March 19, 2026   Case LawsCustoms
    Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
    March 19, 2026   Case LawsCustoms
    Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
    March 19, 2026   Case LawsCompanies Law
    Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
    March 19, 2026   Case LawsIBC
    Right to be heard: IRP given opportunity but failed to explain discrepancies; adverse observations upheld and appeals dismissed.
    March 19, 2026   Case LawsFEMA
    Unreasonable delay in enforcement: show-cause notices issued after record-preservation period quashed and interim securities released.
    March 19, 2026   Case LawsFEMA
    Payments to Agents Abroad: Tribunal treats INR cash transfers via local agents as dealing in foreign exchange, penalties reduced.
    March 18, 2026   NotificationsCustoms
    Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
    March 18, 2026   CircularsSEBI
    Settlement Guarantee Fund coverage now requires stress testing for simultaneous default of three clearing members; exemptions allowed case-by-case.
    March 18, 2026   CircularsCustoms
    Import facilitation for pet dogs and cats permits abbreviated pre export formalities and port vaccination with AQCS clearance.
    March 18, 2026   Case LawsGST
    Mandatory Pre-Deposit requirement bars writ relief to bypass statutory appeal pre-conditions; appealability depends on deposit compliance.
    March 18, 2026   Case LawsGST
    Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.
    March 18, 2026   Case LawsGST
    Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.
    March 18, 2026   Case LawsGST
    Biodegradability determination: AAR cannot decide technical compostability; Chapter 39 classification controls GST rate, concessional reduced rate app...
    March 18, 2026   Case LawsIncome Tax
    Reasoned Order Requirement: applications under Rule 28AA must be decided with stated reasons; unsupported one line rejections remanded.
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    March 19, 2026   Case Laws Income Tax
    Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
    March 19, 2026   Case Laws Income Tax
    Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
    March 19, 2026   Case Laws Income Tax
    Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below threshold.
    March 19, 2026   Case Laws Income Tax
    Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
    March 19, 2026   Case Laws Customs
    Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penalty set aside.
    March 19, 2026   Case Laws Customs
    Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered demands unsustainable.
    March 19, 2026   Case Laws Customs
    Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
    March 19, 2026   Case Laws Customs
    Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
    March 19, 2026   Case Laws Companies Law
    Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
    March 19, 2026   Case Laws IBC
    Right to be heard: IRP given opportunity but failed to explain discrepancies; adverse observations upheld and appeals dismissed.
    March 19, 2026   Case Laws FEMA
    Unreasonable delay in enforcement: show-cause notices issued after record-preservation period quashed and interim securities released.
    March 19, 2026   Case Laws FEMA
    Payments to Agents Abroad: Tribunal treats INR cash transfers via local agents as dealing in foreign exchange, penalties reduced.
    March 18, 2026   Notifications Customs
    Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on publication.
    March 18, 2026   Circulars SEBI
    Settlement Guarantee Fund coverage now requires stress testing for simultaneous default of three clearing members; exemptions allowed case-by-case.
    March 18, 2026   Circulars Customs
    Import facilitation for pet dogs and cats permits abbreviated pre export formalities and port vaccination with AQCS clearance.
    March 18, 2026   Case Laws GST
    Mandatory Pre-Deposit requirement bars writ relief to bypass statutory appeal pre-conditions; appealability depends on deposit compliance.
    March 18, 2026   Case Laws GST
    Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.
    March 18, 2026   Case Laws GST
    Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.
    March 18, 2026   Case Laws GST
    Biodegradability determination: AAR cannot decide technical compostability; Chapter 39 classification controls GST rate, concessional reduced rate applies if biodegradable.
    March 18, 2026   Case Laws Income Tax
    Reasoned Order Requirement: applications under Rule 28AA must be decided with stated reasons; unsupported one line rejections remanded.

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

      Under Section 143AA the Board prescribes expedited procedures...

      Section 143AA procedures for returned export cargo: berth, verification, Shipping Bill cancellation and recovery of incentives.

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      CustomsMarch 13, 2026Circulars
      Under Section 143AA the Board prescribes expedited procedures for export cargo returned to Indian ports due to closure of the Strait of Hormuz or similar disruptions. Vessels must berth at the port of departure (except transhipment); masters must submit undertakings about territorial movements. Where vessels have not called at foreign ports, Sea Arrival Manifest and Bill of Entry filing may be waived and containers may be offloaded subject to verification of Shipping Bills and seal integrity; tampered seals trigger 100% examination. Shipping Bills and Let Export Orders shall be cancelled (post EGM cancellation facility to be provided); cancelled entries will be shared with concerned agencies and recovery of disbursed export incentives is mandated. Measures apply for 15 days.
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      ActsIncome Tax
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