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    April 21, 2026   Case LawsCustoms
    Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
    April 21, 2026   Case LawsCustoms
    Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
    April 21, 2026   Case LawsCustoms
    Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
    April 21, 2026   Case LawsIBC
    Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
    April 20, 2026   NotificationsSEBI
    REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
    April 20, 2026   NotificationsSEBI
    Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
    April 20, 2026   NotificationsCustoms
    Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
    April 20, 2026   CircularsDGFT
    Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
    April 20, 2026   CircularsCustoms
    Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
    April 20, 2026   CircularsCustoms
    Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
    April 20, 2026   Case LawsGST
    Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
    April 20, 2026   Case LawsGST
    Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
    April 20, 2026   Case LawsGST
    Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
    April 20, 2026   Case LawsGST
    Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
    April 20, 2026   Case LawsGST
    GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
    April 20, 2026   Case LawsGST
    Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
    April 20, 2026   Case LawsGST
    GST registration cancellation set aside for mismatch between show cause notice and final order, with non-application of mind found.
    April 20, 2026   Case LawsGST
    Condonation of delay in GST appeal: writ relief granted where filing was prevented by circumstances beyond the assessee's control.
    April 20, 2026   Case LawsGST
    Parity in bail and documentary evidence supported release where no custodial remand was sought.
    April 20, 2026   Case LawsGST
    Section 129 timelines are directory, not mandatory; delayed detention proceedings survive, while goods may be released on penalty deposit.
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    April 21, 2026   Case Laws Customs
    Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
    April 21, 2026   Case Laws Customs
    Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
    April 21, 2026   Case Laws Customs
    Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
    April 21, 2026   Case Laws IBC
    Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
    April 20, 2026   Notifications SEBI
    REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
    April 20, 2026   Notifications SEBI
    Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
    April 20, 2026   Notifications Customs
    Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
    April 20, 2026   Circulars DGFT
    Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
    April 20, 2026   Circulars Customs
    Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
    April 20, 2026   Circulars Customs
    Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
    April 20, 2026   Case Laws GST
    Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
    April 20, 2026   Case Laws GST
    Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
    April 20, 2026   Case Laws GST
    Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
    April 20, 2026   Case Laws GST
    Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud evidence.
    April 20, 2026   Case Laws GST
    GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
    April 20, 2026   Case Laws GST
    Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
    April 20, 2026   Case Laws GST
    GST registration cancellation set aside for mismatch between show cause notice and final order, with non-application of mind found.
    April 20, 2026   Case Laws GST
    Condonation of delay in GST appeal: writ relief granted where filing was prevented by circumstances beyond the assessee's control.
    April 20, 2026   Case Laws GST
    Parity in bail and documentary evidence supported release where no custodial remand was sought.
    April 20, 2026   Case Laws GST
    Section 129 timelines are directory, not mandatory; delayed detention proceedings survive, while goods may be released on penalty deposit.

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

      The notification amends Notification No. 12/97-Customs (N.T.) by...

      Inland Container Depot entry omitted from customs notification, removing one designated loading and unloading location for goods.

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      CustomsApril 22, 2026Notifications
      The notification amends Notification No. 12/97-Customs (N.T.) by omitting item (viii) and its corresponding entry in column (4) against serial number 11 relating to the State of Tamil Nadu in the table of notified Inland Container Depots. The operative effect is to remove that specified depot-related entry from the list of places authorised for loading and unloading of goods under the customs notification framework.
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      ActsIncome Tax
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