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    March 28, 2026   Case LawsIBC
    Withdrawal of CIRP through IRP must follow IBC procedure; natural justice does not bypass the statutory appeal remedy.
    March 28, 2026   Case LawsIBC
    Related party preferential transfer through accounting entries found avoidable; ordinary course of business defence rejected.
    March 28, 2026   Case LawsIBC
    Prior invocation of personal guarantee required before Section 95 proceedings can be maintained against a guarantor.
    March 28, 2026   Case LawsMoney Laundering
    Provisional attachment of alleged proceeds of crime can cover non-accused persons who fail to prove lawful source of funds.
    March 28, 2026   Case LawsService Tax
    Taxability of bill deductions as business support service upheld where recoveries were treated as consideration, not reimbursement.
    March 28, 2026   Case LawsService Tax
    Freight margin, SEZ exemption and reimbursable expenses disputes led to service tax demands being set aside or remanded.
    March 28, 2026   Case LawsIndian Laws
    Arbitrability of disputed contractual liability upheld where excepted-matter clause did not bar arbitration of contested breach
    March 27, 2026   CircularsIncome Tax
    TDS certificate deadline extended for portal-related hardship, and certificates issued within the extended period are treated as timely.
    March 27, 2026   CircularsSEBI
    Mutual fund compliance framework updated with consolidated disclosure, governance, valuation, and risk management requirements
    March 27, 2026   Case LawsCustoms
    Tariff classification of kitchen exhaust hoods turns on GRI 1, fan presence, and width-based residual entry treatment.
    March 27, 2026   Case LawsCustoms
    Dashcam customs classification turns on video-recording function, with nil-duty relief denied but concessional duty allowed.
    March 27, 2026   Case LawsIBC
    IBC moratorium does not halt MPID attachment proceedings where no debt or debtor-creditor relationship exists.
    March 27, 2026   Case LawsIBC
    Insolvency auction sales require fair notice, full disclosure and value maximisation; cumulative procedural lapses can justify re-auction.
    March 27, 2026   Case LawsIBC
    Resolution professional remarks partly sustained as delay in filings stood proved, but progress-report and canvassing allegations failed.
    March 27, 2026   Case LawsMoney Laundering
    Scheme implementation cannot dilute criminal prosecution; attached assets may be released for investors while charges continue independently.
    March 27, 2026   Case LawsGST
    Completed auction sale fixes pre-GST tax liability; later GST cannot replace contractual tax terms for timber purchase.
    March 27, 2026   Case LawsGST
    Section 74 notices need disclosed fraud grounds; absence of hearing and reasons also vitiated GST adjudication.
    March 27, 2026   Case LawsGST
    GST appeal pre-deposit adjustment must be examined under the portal manual and the VVF (India) principle
    March 27, 2026   Case LawsGST
    Section 74 demands express allegations of fraud or suppression; vague notices cannot sustain proceedings and orders were set aside.
    March 27, 2026   Case LawsGST
    Bona fide GST return corrections cannot be rejected merely because earlier disclosures are being amended; notice quashed.
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    March 28, 2026   Case Laws IBC
    Withdrawal of CIRP through IRP must follow IBC procedure; natural justice does not bypass the statutory appeal remedy.
    March 28, 2026   Case Laws IBC
    Related party preferential transfer through accounting entries found avoidable; ordinary course of business defence rejected.
    March 28, 2026   Case Laws IBC
    Prior invocation of personal guarantee required before Section 95 proceedings can be maintained against a guarantor.
    March 28, 2026   Case Laws Money Laundering
    Provisional attachment of alleged proceeds of crime can cover non-accused persons who fail to prove lawful source of funds.
    March 28, 2026   Case Laws Service Tax
    Taxability of bill deductions as business support service upheld where recoveries were treated as consideration, not reimbursement.
    March 28, 2026   Case Laws Service Tax
    Freight margin, SEZ exemption and reimbursable expenses disputes led to service tax demands being set aside or remanded.
    March 28, 2026   Case Laws Indian Laws
    Arbitrability of disputed contractual liability upheld where excepted-matter clause did not bar arbitration of contested breach
    March 27, 2026   Circulars Income Tax
    TDS certificate deadline extended for portal-related hardship, and certificates issued within the extended period are treated as timely.
    March 27, 2026   Circulars SEBI
    Mutual fund compliance framework updated with consolidated disclosure, governance, valuation, and risk management requirements
    March 27, 2026   Case Laws Customs
    Tariff classification of kitchen exhaust hoods turns on GRI 1, fan presence, and width-based residual entry treatment.
    March 27, 2026   Case Laws Customs
    Dashcam customs classification turns on video-recording function, with nil-duty relief denied but concessional duty allowed.
    March 27, 2026   Case Laws IBC
    IBC moratorium does not halt MPID attachment proceedings where no debt or debtor-creditor relationship exists.
    March 27, 2026   Case Laws IBC
    Insolvency auction sales require fair notice, full disclosure and value maximisation; cumulative procedural lapses can justify re-auction.
    March 27, 2026   Case Laws IBC
    Resolution professional remarks partly sustained as delay in filings stood proved, but progress-report and canvassing allegations failed.
    March 27, 2026   Case Laws Money Laundering
    Scheme implementation cannot dilute criminal prosecution; attached assets may be released for investors while charges continue independently.
    March 27, 2026   Case Laws GST
    Completed auction sale fixes pre-GST tax liability; later GST cannot replace contractual tax terms for timber purchase.
    March 27, 2026   Case Laws GST
    Section 74 notices need disclosed fraud grounds; absence of hearing and reasons also vitiated GST adjudication.
    March 27, 2026   Case Laws GST
    GST appeal pre-deposit adjustment must be examined under the portal manual and the VVF (India) principle
    March 27, 2026   Case Laws GST
    Section 74 demands express allegations of fraud or suppression; vague notices cannot sustain proceedings and orders were set aside.
    March 27, 2026   Case Laws GST
    Bona fide GST return corrections cannot be rejected merely because earlier disclosures are being amended; notice quashed.

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

      Cancellation of LUT bonds and bank guarantees for specified EPCG...

      Cancellation of LUT Bond/BG requires original EPCG documents and proof of export obligation to secure bond release.

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      CustomsMarch 19, 2026Circulars
      Cancellation of LUT bonds and bank guarantees for specified EPCG licences is conditioned on submission of original EPCG licence, original EODC/redemption letter, ANF 5B certified by a Chartered Accountant, installation certificate, duty debit proof, ARE 1/SBs, BRC and other DGFT documents; bonds/BGs will be released after verification. Eight EODCs are selected for verification and 149 cases must submit originals/installation certificates accepted by the department. Licensees who have fulfilled export obligations must submit evidence or proof of DGFT EODC submission to avoid initiation of Customs enforcement proceedings; relevant bonds will be forwarded to EPSMMC, JNCH for file closure.
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      ActsIncome Tax
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