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...
The Minimum Import Price condition for specified Chapter 48 items under ITC HS 2022 is extended for one month, from 31 March 2026 to 30 April 2026, with all other terms unchanged. The extension continues the MIP of INR 67,220 per MT on CIF value for import of Virgin Multi-layer Paper Board under ITC (HS) codes 48059100, 48059200, 48059300, 48109200 and 48109900. The notification operates as a continuation of the earlier import policy restriction for the stated period only.
The Minimum Import Price condition for specified Chapter 48 items under ITC HS 2022 is extended for one month, from 31 March 2026 to 30 April 2026, with all other terms unchanged. The extension continues the MIP of INR 67,220 per MT on CIF value for import of Virgin Multi-layer Paper Board under ITC (HS) codes 48059100, 48059200, 48059300, 48109200 and 48109900. The notification operates as a continuation of the earlier import policy restriction for the stated period only.
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