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    March 31, 2026   Case LawsCustoms
    Strict compliance with exemption conditions and exclusion by annexure defeated customs exemption and limitation objections.
    March 31, 2026   Case LawsCustoms
    Bona fide weight discrepancy in imported goods justified liability, but redemption fine and penalty were reduced as excessive.
    March 31, 2026   Case LawsCustoms
    Precedential discipline governs EPS-ECU classification under Customs Tariff Item 8708 94 00, not 9032 90 00.
    March 31, 2026   Case LawsCustoms
    Transaction value rejection failed where supporting discount evidence and comparative material were not properly examined.
    March 31, 2026   Case LawsCustoms
    Subsequent purchasers not liable for customs duty on misdeclaration, and related penalties fall with the duty demand.
    March 31, 2026   Case LawsCompanies Law
    Composite scheme of amalgamation and demerger cannot be reworked by requiring a separate demerger application.
    March 31, 2026   Case LawsIBC
    Project-specific insolvency and debenture default were confined to the charged real estate project, not the debtor's other projects.
    March 31, 2026   Case LawsIBC
    Insolvency possession control prevails where no tenancy is proved and civil court protection cannot block eviction
    March 31, 2026   Case LawsFEMA
    Pre-deposit waiver under FEMA remains exceptional, with Article 227 not used to rework tribunal discretion.
    March 31, 2026   Case LawsService Tax
    CENVAT credit and service tax disputes: incentives, fuel surcharge, reversals, and foreign-service reverse charge demands were all set aside.
    March 31, 2026   Case LawsCentral Excise
    Intended use exemption for naphtha upheld; extended limitation rejected for lack of deliberate suppression and revenue neutrality.
    March 31, 2026   Case LawsCentral Excise
    Tariff classification of machine parts under Heading 8483 upheld; limitation failed for lack of deliberate suppression.
    March 30, 2026   CircularsCustoms
    International transhipment eased for FCL and LCL cargo, with priority approvals, electronic coordination and temporary export cargo facilitation.
    March 30, 2026   CircularsCustoms
    Self-sealing permission for exporters has no fixed validity period and continues until withdrawn, suspended, or cancelled.
    March 30, 2026   Case LawsGST
    Service of show cause notice is essential before ex parte adjudication; absence of proof of service vitiated the order.
    March 30, 2026   Case LawsGST
    GST offences below the statutory threshold are non-cognizable and bailable, defeating anticipatory bail on arrest apprehension.
    March 30, 2026   Case LawsGST
    Input tax credit dispute remanded after factual claim was confirmed and prior orders were set aside.
    March 30, 2026   Case LawsGST
    GST budgetary support turns on parity with similarly situated units; verification ordered before extending corresponding benefits.
    March 30, 2026   Case LawsGST
    Brand name exemption upheld where rights were foregone and extended limitation under Section 74 was unsustainable.
    March 30, 2026   Case LawsGST
    Sanctioned GST refund cannot be withheld for administrative delay; balance refund and applicable interest must be paid.
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    March 31, 2026   Case Laws Customs
    Strict compliance with exemption conditions and exclusion by annexure defeated customs exemption and limitation objections.
    March 31, 2026   Case Laws Customs
    Bona fide weight discrepancy in imported goods justified liability, but redemption fine and penalty were reduced as excessive.
    March 31, 2026   Case Laws Customs
    Precedential discipline governs EPS-ECU classification under Customs Tariff Item 8708 94 00, not 9032 90 00.
    March 31, 2026   Case Laws Customs
    Transaction value rejection failed where supporting discount evidence and comparative material were not properly examined.
    March 31, 2026   Case Laws Customs
    Subsequent purchasers not liable for customs duty on misdeclaration, and related penalties fall with the duty demand.
    March 31, 2026   Case Laws Companies Law
    Composite scheme of amalgamation and demerger cannot be reworked by requiring a separate demerger application.
    March 31, 2026   Case Laws IBC
    Project-specific insolvency and debenture default were confined to the charged real estate project, not the debtor's other projects.
    March 31, 2026   Case Laws IBC
    Insolvency possession control prevails where no tenancy is proved and civil court protection cannot block eviction
    March 31, 2026   Case Laws FEMA
    Pre-deposit waiver under FEMA remains exceptional, with Article 227 not used to rework tribunal discretion.
    March 31, 2026   Case Laws Service Tax
    CENVAT credit and service tax disputes: incentives, fuel surcharge, reversals, and foreign-service reverse charge demands were all set aside.
    March 31, 2026   Case Laws Central Excise
    Intended use exemption for naphtha upheld; extended limitation rejected for lack of deliberate suppression and revenue neutrality.
    March 31, 2026   Case Laws Central Excise
    Tariff classification of machine parts under Heading 8483 upheld; limitation failed for lack of deliberate suppression.
    March 30, 2026   Circulars Customs
    International transhipment eased for FCL and LCL cargo, with priority approvals, electronic coordination and temporary export cargo facilitation.
    March 30, 2026   Circulars Customs
    Self-sealing permission for exporters has no fixed validity period and continues until withdrawn, suspended, or cancelled.
    March 30, 2026   Case Laws GST
    Service of show cause notice is essential before ex parte adjudication; absence of proof of service vitiated the order.
    March 30, 2026   Case Laws GST
    GST offences below the statutory threshold are non-cognizable and bailable, defeating anticipatory bail on arrest apprehension.
    March 30, 2026   Case Laws GST
    Input tax credit dispute remanded after factual claim was confirmed and prior orders were set aside.
    March 30, 2026   Case Laws GST
    GST budgetary support turns on parity with similarly situated units; verification ordered before extending corresponding benefits.
    March 30, 2026   Case Laws GST
    Brand name exemption upheld where rights were foregone and extended limitation under Section 74 was unsustainable.
    March 30, 2026   Case Laws GST
    Sanctioned GST refund cannot be withheld for administrative delay; balance refund and applicable interest must be paid.

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      Home› Highlights › DGFT › 2026 › April, 2026 › This
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      DGFT

      One-time relaxation measures have been introduced for the Gems...

      Automatic 30-day extension for Gems and Jewellery export, re-export and re-import periods under HBP 2023 relaxation measures.

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      DGFTApril 1, 2026Circulars
      One-time relaxation measures have been introduced for the Gems and Jewellery sector under Chapter 4 of HBP 2023, extending by 30 days the re-export, export, and re-import periods where expiry falls between 01.03.2026 and 31.05.2026. The extension applies automatically from the date of expiry and does not require any separate application, composition fee, amendment, or endorsement. Customs authorities are to permit the relevant export or import activity, subject to verification of the applicable details.
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      ActsIncome Tax
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