Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
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