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    March 11, 2026   Case LawsCustoms
    Visibility of polymer coating determines tariff classification; absent naked eye evidence, reclassification to 5903 is set aside.
    March 11, 2026   Case LawsCustoms
    Natural justice requires communicating adverse reasons before disagreeing with an exoneratory inquiry report; revocation set aside.
    March 11, 2026   Case LawsCustoms
    Right to be Informed of Adverse Material: failure to disclose reasons for disagreement vitiated licence revocation, appeal allowed.
    March 11, 2026   Case LawsCustoms
    Transaction value requires corroborative payment evidence; unverified invoices mismatched to quantities cannot justify value enhancement.
    March 11, 2026   Case LawsIBC
    Debt and Default: established records justified Section 7 admission; viability and lender commercial choices did not bar filing.
    March 11, 2026   Case LawsIBC
    Liquidator Fee Entitlement: time bucket fee computation upheld; excess withdrawals refundable, delay in refiling condoned.
    March 11, 2026   Case LawsGST
    Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
    March 11, 2026   Case LawsIncome Tax
    Provisional attachment must rest on tangible material and allow deposit of a portion of the disputed demand; attachment quashed subject to deposit.
    March 11, 2026   Case LawsIncome Tax
    Purpose test for subsidy classification finds sales tax exemption tied to capital investment is a capital receipt, not taxable.
    March 11, 2026   Case LawsIncome Tax
    Condonation of Delay granted due to pandemic exclusion; appeal restored and petitioner given one opportunity to adduce evidence.
    March 11, 2026   Case LawsIncome Tax
    Limitation on reassessment powers: an unexplained delay of over eight years bars giving effect to a Tribunal remand.
    March 11, 2026   Case LawsIncome Tax
    Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.
    March 11, 2026   Case LawsIncome Tax
    Satisfaction Note Requirement under section 153C: assessment lacked jurisdiction and was time barred when limitation fixed at handing over.
    March 11, 2026   Case LawsCustoms
    Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
    March 11, 2026   Case LawsCustoms
    Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
    March 11, 2026   Case LawsCustoms
    Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
    March 11, 2026   Case LawsCompanies Law
    Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
    March 11, 2026   Case LawsCompanies Law
    Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
    March 11, 2026   Case LawsIBC
    Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
    March 11, 2026   Case LawsIncome Tax
    Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.
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    March 11, 2026   Case Laws Customs
    Visibility of polymer coating determines tariff classification; absent naked eye evidence, reclassification to 5903 is set aside.
    March 11, 2026   Case Laws Customs
    Natural justice requires communicating adverse reasons before disagreeing with an exoneratory inquiry report; revocation set aside.
    March 11, 2026   Case Laws Customs
    Right to be Informed of Adverse Material: failure to disclose reasons for disagreement vitiated licence revocation, appeal allowed.
    March 11, 2026   Case Laws Customs
    Transaction value requires corroborative payment evidence; unverified invoices mismatched to quantities cannot justify value enhancement.
    March 11, 2026   Case Laws IBC
    Debt and Default: established records justified Section 7 admission; viability and lender commercial choices did not bar filing.
    March 11, 2026   Case Laws IBC
    Liquidator Fee Entitlement: time bucket fee computation upheld; excess withdrawals refundable, delay in refiling condoned.
    March 11, 2026   Case Laws GST
    Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
    March 11, 2026   Case Laws Income Tax
    Provisional attachment must rest on tangible material and allow deposit of a portion of the disputed demand; attachment quashed subject to deposit.
    March 11, 2026   Case Laws Income Tax
    Purpose test for subsidy classification finds sales tax exemption tied to capital investment is a capital receipt, not taxable.
    March 11, 2026   Case Laws Income Tax
    Condonation of Delay granted due to pandemic exclusion; appeal restored and petitioner given one opportunity to adduce evidence.
    March 11, 2026   Case Laws Income Tax
    Limitation on reassessment powers: an unexplained delay of over eight years bars giving effect to a Tribunal remand.
    March 11, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.
    March 11, 2026   Case Laws Income Tax
    Satisfaction Note Requirement under section 153C: assessment lacked jurisdiction and was time barred when limitation fixed at handing over.
    March 11, 2026   Case Laws Customs
    Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not apply.
    March 11, 2026   Case Laws Customs
    Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
    March 11, 2026   Case Laws Customs
    Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
    March 11, 2026   Case Laws Companies Law
    Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
    March 11, 2026   Case Laws Companies Law
    Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
    March 11, 2026   Case Laws IBC
    Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
    March 11, 2026   Case Laws Income Tax
    Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.

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

      Pursuant to CBIC Circular No. 09/2026, the notice prescribes...

      Export Cargo Return Procedures: permit berth, require seal verification, cancel Shipping Bills/LEO after incentive recovery.

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      CustomsMarch 17, 2026Circulars
      Pursuant to CBIC Circular No. 09/2026, the notice prescribes simplified procedures for export cargo returning to Indian ports due to closure of the Strait of Hormuz, permitting vessels to berth at their port of departure and enabling offloading without SAM or Bill of Entry where the vessel did not call at foreign ports. Cargo and container particulars must be verified against Shipping Bills and seals checked; tampered seals trigger 100% examination. Shipping Bills and Let Export Orders (LEO) are to be cancelled after recovery of any disbursed export incentives; Back-to-Town movements and waiver of related fees are authorised with priority processing.
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