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    May 12, 2026   Case LawsIncome Tax
    Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
    May 12, 2026   Case LawsIncome Tax
    Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
    May 12, 2026   Case LawsIncome Tax
    DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
    May 12, 2026   Case LawsIncome Tax
    Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
    May 12, 2026   Case LawsIncome Tax
    Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
    May 12, 2026   Case LawsIncome Tax
    Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
    May 12, 2026   Case LawsBenami Property
    Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
    May 12, 2026   Case LawsBenami Property
    Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
    May 12, 2026   Case LawsCustoms
    Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
    May 12, 2026   Case LawsCustoms
    Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
    May 12, 2026   Case LawsCustoms
    Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
    May 12, 2026   Case LawsCustoms
    Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
    May 12, 2026   Case LawsIBC
    Statutory travel restriction on a bankrupt upheld; trustee communications treated as compliance measures, not unlawful passport impounding
    May 12, 2026   Case LawsIBC
    Section 94 cannot be used to stall confirmed SARFAESI auction recovery proceedings after the sale process is completed.
    May 12, 2026   Case LawsIBC
    Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium.
    May 12, 2026   Case LawsMoney Laundering
    Money-laundering prima facie case upheld as Section 50 statements and seized records supported charge framing and trial.
    May 12, 2026   Case LawsMoney Laundering
    PMLA provisional attachment upheld for equivalent value property, despite pending predicate-offence challenge and non-arrayment as accused.
    May 12, 2026   Case LawsMoney Laundering
    PMLA attachment can reach non-accused persons where NBFC-fintech lending structures generate proceeds of crime.
    May 12, 2026   Case LawsMoney Laundering
    Provisional attachment and proceeds of crime upheld after the Tribunal rejected factual deductions and confirmed reasons to believe.
    May 12, 2026   Case LawsService Tax
    Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded i...
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    May 12, 2026   Case Laws Income Tax
    Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
    May 12, 2026   Case Laws Income Tax
    Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
    May 12, 2026   Case Laws Income Tax
    DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
    May 12, 2026   Case Laws Income Tax
    Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
    May 12, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
    May 12, 2026   Case Laws Income Tax
    Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
    May 12, 2026   Case Laws Benami Property
    Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
    May 12, 2026   Case Laws Benami Property
    Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
    May 12, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
    May 12, 2026   Case Laws Customs
    Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
    May 12, 2026   Case Laws Customs
    Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
    May 12, 2026   Case Laws Customs
    Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
    May 12, 2026   Case Laws IBC
    Statutory travel restriction on a bankrupt upheld; trustee communications treated as compliance measures, not unlawful passport impounding
    May 12, 2026   Case Laws IBC
    Section 94 cannot be used to stall confirmed SARFAESI auction recovery proceedings after the sale process is completed.
    May 12, 2026   Case Laws IBC
    Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium.
    May 12, 2026   Case Laws Money Laundering
    Money-laundering prima facie case upheld as Section 50 statements and seized records supported charge framing and trial.
    May 12, 2026   Case Laws Money Laundering
    PMLA provisional attachment upheld for equivalent value property, despite pending predicate-offence challenge and non-arrayment as accused.
    May 12, 2026   Case Laws Money Laundering
    PMLA attachment can reach non-accused persons where NBFC-fintech lending structures generate proceeds of crime.
    May 12, 2026   Case Laws Money Laundering
    Provisional attachment and proceeds of crime upheld after the Tribunal rejected factual deductions and confirmed reasons to believe.
    May 12, 2026   Case Laws Service Tax
    Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded interest.

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      Home› Highlights › Customs › 2026 › May, 2026 › This
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      Customs

      CBIC extends the validity of multiple Customs circulars issued...

      Customs circular validity extended to keep maritime relief measures in force amid Strait of Hormuz disruptions.

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      CustomsMay 5, 2026Circulars
      CBIC extends the validity of multiple Customs circulars issued under Section 143AA in response to ongoing disruption in maritime routes caused by the closure of the Strait of Hormuz. The facilities granted under Circular Nos. 09/2026, 10/2026, 12/2026, 15/2026, 19/2026 and 21/2026-Customs will continue up to 15 May 2026, while all other terms and conditions in those circulars remain unchanged.
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      ActsIncome Tax
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