Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    March 21, 2026   Case LawsCustoms
    Export benefit retention upheld where exported replacement consignments satisfy the export transaction, so reversal not required.
    March 21, 2026   Case LawsCompanies Law
    Validity of Oral Family Settlement: non-compliance with buy-out terms prevents asserted management transfer; forensic probe may be sought later.
    March 21, 2026   Case LawsCompanies Law
    Unregistered agreement for sale lacks title effect; leave to sue granted but conveyance refused absent proven entitlement.
    March 21, 2026   Case LawsIBC
    Fairness in NRRA assignments must balance transparency with finality; belated non compliant bids and post sale acquiescence can bar challenges.
    March 21, 2026   Case LawsIBC
    Curability of procedural defects in insolvency applications: allow opportunity to cure and re-examine completeness and default before rejection.
    March 21, 2026   Case LawsCentral Excise
    Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
    March 21, 2026   Case LawsIndian Laws
    Prima facie arbitration agreement confirmed; impleadment of non signatory allowed on prima facie basis, joinder left to tribunal.
    March 20, 2026   NotificationsSEBI
    Abridged Prospectus Requirements: draft and final abridged prospectus must be filed, hosted and QR linked with offer documents.
    March 20, 2026   NotificationsIncome Tax
    Scientific Research approval to a university/college requires Rule 5E compliance, Form 10BD reporting and Form 10BE donor certificates.
    March 20, 2026   CircularsCustoms
    Duty Drawback on unlocked mobile handset exports: instruction requires strict compliance with the upheld judicial determination.
    March 20, 2026   CircularsCustoms
    Waiver of port storage and reefer charges for exporters of stranded Middle East bound containers; benefits must be passed through.
    March 20, 2026   CircularsCustoms
    BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.
    March 20, 2026   Case LawsGST
    Availability of efficacious alternative remedy: writ withheld where statutory appeal under CGST Act and Rules remained unexhausted.
    March 20, 2026   Case LawsGST
    Efficacious statutory remedy bars writ relief where an appeal is available; petition dismissed with liberty to appeal.
    March 20, 2026   Case LawsGST
    Power to drop cancellation proceedings where pending returns are filed and dues paid; authority must consider restoration accordingly.
    March 20, 2026   Case LawsGST
    Power to drop cancellation proceedings on compliance with Rule 22(4) proviso; authority must restore registration and determine limitation.
    March 20, 2026   Case LawsGST
    Efficacious statutory remedy required; writ refused and statutory appeal left open, consolidation of assessment years upheld.
    March 20, 2026   Case LawsGST
    Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed.
    March 20, 2026   Case LawsGST
    Locus to challenge show cause notice denied; petition dismissed and detention/confiscation proceedings left undisturbed.
    March 20, 2026   Case LawsGST
    Seizure of Cash cannot be upheld absent specific evidentiary linkage; release ordered pending further proof and pleadings.
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    March 21, 2026   Case Laws Customs
    Export benefit retention upheld where exported replacement consignments satisfy the export transaction, so reversal not required.
    March 21, 2026   Case Laws Companies Law
    Validity of Oral Family Settlement: non-compliance with buy-out terms prevents asserted management transfer; forensic probe may be sought later.
    March 21, 2026   Case Laws Companies Law
    Unregistered agreement for sale lacks title effect; leave to sue granted but conveyance refused absent proven entitlement.
    March 21, 2026   Case Laws IBC
    Fairness in NRRA assignments must balance transparency with finality; belated non compliant bids and post sale acquiescence can bar challenges.
    March 21, 2026   Case Laws IBC
    Curability of procedural defects in insolvency applications: allow opportunity to cure and re-examine completeness and default before rejection.
    March 21, 2026   Case Laws Central Excise
    Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being set aside.
    March 21, 2026   Case Laws Indian Laws
    Prima facie arbitration agreement confirmed; impleadment of non signatory allowed on prima facie basis, joinder left to tribunal.
    March 20, 2026   Notifications SEBI
    Abridged Prospectus Requirements: draft and final abridged prospectus must be filed, hosted and QR linked with offer documents.
    March 20, 2026   Notifications Income Tax
    Scientific Research approval to a university/college requires Rule 5E compliance, Form 10BD reporting and Form 10BE donor certificates.
    March 20, 2026   Circulars Customs
    Duty Drawback on unlocked mobile handset exports: instruction requires strict compliance with the upheld judicial determination.
    March 20, 2026   Circulars Customs
    Waiver of port storage and reefer charges for exporters of stranded Middle East bound containers; benefits must be passed through.
    March 20, 2026   Circulars Customs
    BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.
    March 20, 2026   Case Laws GST
    Availability of efficacious alternative remedy: writ withheld where statutory appeal under CGST Act and Rules remained unexhausted.
    March 20, 2026   Case Laws GST
    Efficacious statutory remedy bars writ relief where an appeal is available; petition dismissed with liberty to appeal.
    March 20, 2026   Case Laws GST
    Power to drop cancellation proceedings where pending returns are filed and dues paid; authority must consider restoration accordingly.
    March 20, 2026   Case Laws GST
    Power to drop cancellation proceedings on compliance with Rule 22(4) proviso; authority must restore registration and determine limitation.
    March 20, 2026   Case Laws GST
    Efficacious statutory remedy required; writ refused and statutory appeal left open, consolidation of assessment years upheld.
    March 20, 2026   Case Laws GST
    Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed.
    March 20, 2026   Case Laws GST
    Locus to challenge show cause notice denied; petition dismissed and detention/confiscation proceedings left undisturbed.
    March 20, 2026   Case Laws GST
    Seizure of Cash cannot be upheld absent specific evidentiary linkage; release ordered pending further proof and pleadings.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Customs

      Prescribes a uniform procedure for handling export containers...

      BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsMarch 20, 2026Circulars
      Prescribes a uniform procedure for handling export containers returning to Nhava Sheva/JN Port after Strait of Hormuz closure: exporters or brokers must apply for conditional BTT with specified data and enclosures (drawback/RODTEP/ROSCTL challans or suspension endorsement; IGST challan or GST-commissioner reconciliation undertaking for LUT exports). Terminal Gate officers must verify seal integrity; intact seals permit BTT release and record movement, tampered seals trigger 100% examination or resealing and forwarding to the issuing Customs station. AC/DCs will cancel LEO/Shipping Bills post-EGM when system menu available; movement orders and notifications are to be exchanged by email.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔