Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Tariff values for specified imported goods are revised by substituting the tables in the existing customs notification under the Customs Act, 1962. The amendment keeps the tariff values unchanged for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, and areca nuts, while fixing tariff values for gold and silver entries used for the relevant import concessions, including gold in any form, silver in any form, gold bars, gold coins, gold findings, medallions and silver coins, and semi-manufactured silver. The notification takes effect from 21 March 2026.
Tariff values for specified imported goods are revised by substituting the tables in the existing customs notification under the Customs Act, 1962. The amendment keeps the tariff values unchanged for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, and areca nuts, while fixing tariff values for gold and silver entries used for the relevant import concessions, including gold in any form, silver in any form, gold bars, gold coins, gold findings, medallions and silver coins, and semi-manufactured silver. The notification takes effect from 21 March 2026.
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