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    March 13, 2026   Case Laws Customs
    Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
    March 13, 2026   Case Laws Customs
    Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
    March 13, 2026   Case Laws Customs
    Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
    March 13, 2026   Case Laws Customs
    Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
    March 13, 2026   Case Laws Money Laundering
    Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.
    March 13, 2026   Case Laws Service Tax
    Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.
    March 13, 2026   Case Laws Service Tax
    Reverse charge for GTA services applies where transportation is separately charged, so such charges cannot inflate C&F taxable value.
    March 13, 2026   Case Laws VAT / Sales Tax
    Settlement Act as self-contained code bars importing MVAT adjustment powers; refund adjustment against settlement disallowed.
    March 13, 2026   Case Laws Indian Laws
    Legally enforceable debt must be shown by corporate records; absent particulars, NI presumption and personal liability do not follow.
    March 13, 2026   Case Laws Indian Laws
    Presentation Period for Cheques: late presentation beyond six months bars Section 138 remedy; guarantee invocation requires contractual notice.
    March 12, 2026   Circulars Customs
    Automated Let Export Order: system-provided risk flag grants Auto LEO in ICES for eligible shipping bills, bypassing manual assessment.
    March 12, 2026   Circulars Customs
    Automated Out of Charge: system grants clearance when NCTC risk treatment applies, subject to assessment, duty and no officer Hold.
    March 12, 2026   Circulars Customs
    Deferred payment period extended to 30 days; system excludes holidays and requires Holiday Management updates for BOEs.
    March 12, 2026   Circulars Customs
    Supplementary IGM amendment under SCMTR: legacy 1.5 format retained until 31 March 2026 to allow testing and system readiness.
    March 12, 2026   Circulars Customs
    Transshipment of cargo by rail to Nepal under ECTS expanded to specify Birgunj, Batnaha-Biratnagar and Jogbani-Biratnagar routes.
    March 12, 2026   Circulars SEBI
    Certification requirement for Persons Associated with Research Services eased: lighter NISM Series-XXV-A permitted for sales and non-core staff.
    March 12, 2026   Case Laws GST
    Reason to Believe requirement vitiated cash seizure; failure to give six month notice required return and payment with interest.
    March 12, 2026   Case Laws GST
    Scope of Certiorari: declined to disturb Section 74 order for input tax credit; statutory pre deposit waiver refused.
    March 12, 2026   Case Laws GST
    Right to fair hearing: failure to supply relied-upon documents and deny cross-examination mandated remand and fresh inquiry.
    March 12, 2026   Case Laws GST
    Export of services classification requires fresh adjudication when intermediary status and procedural fairness were not properly addressed.
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March 13, 2026   Case Laws Customs
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redetermination.
March 13, 2026   Case Laws Customs
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer control.
March 13, 2026   Case Laws Customs
Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
March 13, 2026   Case Laws Customs
Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
March 13, 2026   Case Laws Money Laundering
Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.
March 13, 2026   Case Laws Service Tax
Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.
March 13, 2026   Case Laws Service Tax
Reverse charge for GTA services applies where transportation is separately charged, so such charges cannot inflate C&F taxable value.
March 13, 2026   Case Laws VAT / Sales Tax
Settlement Act as self-contained code bars importing MVAT adjustment powers; refund adjustment against settlement disallowed.
March 13, 2026   Case Laws Indian Laws
Legally enforceable debt must be shown by corporate records; absent particulars, NI presumption and personal liability do not follow.
March 13, 2026   Case Laws Indian Laws
Presentation Period for Cheques: late presentation beyond six months bars Section 138 remedy; guarantee invocation requires contractual notice.
March 12, 2026   Circulars Customs
Automated Let Export Order: system-provided risk flag grants Auto LEO in ICES for eligible shipping bills, bypassing manual assessment.
March 12, 2026   Circulars Customs
Automated Out of Charge: system grants clearance when NCTC risk treatment applies, subject to assessment, duty and no officer Hold.
March 12, 2026   Circulars Customs
Deferred payment period extended to 30 days; system excludes holidays and requires Holiday Management updates for BOEs.
March 12, 2026   Circulars Customs
Supplementary IGM amendment under SCMTR: legacy 1.5 format retained until 31 March 2026 to allow testing and system readiness.
March 12, 2026   Circulars Customs
Transshipment of cargo by rail to Nepal under ECTS expanded to specify Birgunj, Batnaha-Biratnagar and Jogbani-Biratnagar routes.
March 12, 2026   Circulars SEBI
Certification requirement for Persons Associated with Research Services eased: lighter NISM Series-XXV-A permitted for sales and non-core staff.
March 12, 2026   Case Laws GST
Reason to Believe requirement vitiated cash seizure; failure to give six month notice required return and payment with interest.
March 12, 2026   Case Laws GST
Scope of Certiorari: declined to disturb Section 74 order for input tax credit; statutory pre deposit waiver refused.
March 12, 2026   Case Laws GST
Right to fair hearing: failure to supply relied-upon documents and deny cross-examination mandated remand and fresh inquiry.
March 12, 2026   Case Laws GST
Export of services classification requires fresh adjudication when intermediary status and procedural fairness were not properly addressed.

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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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Customs May 5, 2026 Circulars
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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Acts Income Tax
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