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    April 6, 2026   Case LawsIncome Tax
    Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
    April 6, 2026   Case LawsIncome Tax
    Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.
    April 6, 2026   Case LawsIncome Tax
    Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
    April 6, 2026   Case LawsIncome Tax
    Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
    April 6, 2026   Case LawsCustoms
    Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
    April 6, 2026   Case LawsCustoms
    Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
    April 6, 2026   Case LawsCustoms
    Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
    April 6, 2026   Case LawsCustoms
    Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
    April 6, 2026   Case LawsIBC
    Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
    April 6, 2026   Case LawsIBC
    Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
    April 6, 2026   Case LawsIBC
    Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.
    April 6, 2026   Case LawsIBC
    Natural justice and subsisting interim orders can invalidate directions under an insolvency resolution plan when parties are not heard.
    April 6, 2026   Case LawsCentral Excise
    Food mix classification under CTH 21069099 upheld, with exemption eligibility and extended limitation subject to remand verification.
    April 4, 2026   NotificationsCustoms
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.
    April 4, 2026   NotificationsDGFT
    Chapter 71 import policy revised: new restrictions, exemptions for EOUs, SEZ units and jewellery export schemes, with immediate effect.
    April 4, 2026   NotificationsIncome Tax
    India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
    April 4, 2026   CircularsCustoms
    Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowle...
    April 4, 2026   CircularsCustoms
    Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
    April 4, 2026   Case LawsGST
    Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
    April 4, 2026   Case LawsGST
    GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
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    April 6, 2026   Case Laws Income Tax
    Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
    April 6, 2026   Case Laws Income Tax
    Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.
    April 6, 2026   Case Laws Income Tax
    Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
    April 6, 2026   Case Laws Income Tax
    Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
    April 6, 2026   Case Laws Customs
    Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
    April 6, 2026   Case Laws Customs
    Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
    April 6, 2026   Case Laws Customs
    Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
    April 6, 2026   Case Laws Customs
    Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
    April 6, 2026   Case Laws IBC
    Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
    April 6, 2026   Case Laws IBC
    Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
    April 6, 2026   Case Laws IBC
    Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.
    April 6, 2026   Case Laws IBC
    Natural justice and subsisting interim orders can invalidate directions under an insolvency resolution plan when parties are not heard.
    April 6, 2026   Case Laws Central Excise
    Food mix classification under CTH 21069099 upheld, with exemption eligibility and extended limitation subject to remand verification.
    April 4, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.
    April 4, 2026   Notifications DGFT
    Chapter 71 import policy revised: new restrictions, exemptions for EOUs, SEZ units and jewellery export schemes, with immediate effect.
    April 4, 2026   Notifications Income Tax
    India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
    April 4, 2026   Circulars Customs
    Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowledgement requirements.
    April 4, 2026   Circulars Customs
    Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
    April 4, 2026   Case Laws GST
    Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
    April 4, 2026   Case Laws GST
    GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.

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      Home› Highlights › Customs › 2026 › April, 2026 › This
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      Customs

      Export Commissionerate, Air Cargo Complex, Sahar, Mumbai, will...

      Export Commissionerate remains operational on holiday dates to ensure uninterrupted export cargo clearance and trade facilitation.

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      CustomsApril 2, 2026Circulars
      Export Commissionerate, Air Cargo Complex, Sahar, Mumbai, will remain operational on 29.03.2026 and 31.03.2026 to support financial year-end trade facilitation and uninterrupted export cargo clearance. The notice directs continued functioning of the Export Shed, EGM and Assessment Cell, MCD, SIIB(X), DEEC, EPCG, GROUP7U & LICENSE/GROUP7/100% EOU, and Drawback (EDI). Stakeholders are required to plan operations accordingly and ensure seamless clearance and compliance during these working days.
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      ActsIncome Tax
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