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    April 30, 2026   Case LawsIncome Tax
    Inclusive definition of Joint Commissioner validated approval by Additional Commissioner for penalty proceedings; challenge failed.
    April 30, 2026   Case LawsCustoms
    Classification of Bluetooth earphones under Heading 8518 denied concessional duty, while extended limitation and penalty failed.
    April 30, 2026   Case LawsCustoms
    Food grade classification of imported STPP defeated anti-dumping duty demand, confiscation and penalties where Revenue's evidence was inconclusive.
    April 30, 2026   Case LawsCustoms
    Customs valuation and related-person pricing: STPI status did not bar SVB proceedings, but one invoice value adjustment was deleted.
    April 30, 2026   Case LawsCustoms
    Tariff classification and extended limitation: lip seals fall under rubber heading, while valuation and other classifications were remanded.
    April 30, 2026   Case LawsCustoms
    Preferential duty exemption under SAFTA sustained; selective retesting and extended limitation were both rejected on the facts.
    April 30, 2026   Case LawsCustoms
    Jurisdiction over IGST rate disputes on imports referred to a Larger Bench, with merits left undecided.
    April 30, 2026   Case LawsCustoms
    Customs valuation of reusable containers: Tribunal rejected separate duty and excluded their value from assessable value.
    April 30, 2026   Case LawsCustoms
    New car classification upheld: technical foreign registration did not defeat customs exemption or sustain redemption fine.
    April 30, 2026   Case LawsCompanies Law
    Specific allegations are essential for prosecuting a former director; bare complaints cannot sustain criminal proceedings or a look out circular.
    April 30, 2026   Case LawsIBC
    Limitation for insolvency petitions starts on default, and IRP claim admission is not acknowledgment under the Limitation Act.
    April 30, 2026   Case LawsIBC
    Tariff revision after resolution plan approval cannot revive pre-CIRP refund or set-off claims for electricity arrears.
    April 30, 2026   Case LawsIBC
    CIRP surplus cash flow remains part of the insolvency estate when the resolution plan does not allocate it expressly.
    April 30, 2026   Case LawsIBC
    Limitation in personal guarantor insolvency turns on actual invocation, default, acknowledgments, and proper computation of fresh cause of action.
    April 30, 2026   Case LawsIBC
    CIRP delay, SARFAESI encumbrances and financial debt: belated claim rejected, sale-certificate liability confined, legal-fee allotment excluded
    April 30, 2026   Case LawsService Tax
    Bareboat charter arrangements transferring possession and control were outside taxable service, and the prior final ruling bound the parties.
    April 30, 2026   Case LawsService Tax
    Governmental authority exemption upheld for statutory municipal functions; service tax demand, extended limitation, and penalties were set aside.
    April 30, 2026   Case LawsIndian Laws
    Reasonable time for tax assessment: ten-year delay after Form-H notice rendered the assessment unsustainable.
    April 30, 2026   Case LawsIndian Laws
    Recusal requires a genuine, reasonable apprehension of bias; interim observations and conjecture were insufficient, so the plea failed.
    April 29, 2026   NotificationsDGFT
    Wheat export policy tightened and partially relaxed: additional exports permitted subject to notified modalities and food-security permissions.
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    April 30, 2026   Case Laws Income Tax
    Inclusive definition of Joint Commissioner validated approval by Additional Commissioner for penalty proceedings; challenge failed.
    April 30, 2026   Case Laws Customs
    Classification of Bluetooth earphones under Heading 8518 denied concessional duty, while extended limitation and penalty failed.
    April 30, 2026   Case Laws Customs
    Food grade classification of imported STPP defeated anti-dumping duty demand, confiscation and penalties where Revenue's evidence was inconclusive.
    April 30, 2026   Case Laws Customs
    Customs valuation and related-person pricing: STPI status did not bar SVB proceedings, but one invoice value adjustment was deleted.
    April 30, 2026   Case Laws Customs
    Tariff classification and extended limitation: lip seals fall under rubber heading, while valuation and other classifications were remanded.
    April 30, 2026   Case Laws Customs
    Preferential duty exemption under SAFTA sustained; selective retesting and extended limitation were both rejected on the facts.
    April 30, 2026   Case Laws Customs
    Jurisdiction over IGST rate disputes on imports referred to a Larger Bench, with merits left undecided.
    April 30, 2026   Case Laws Customs
    Customs valuation of reusable containers: Tribunal rejected separate duty and excluded their value from assessable value.
    April 30, 2026   Case Laws Customs
    New car classification upheld: technical foreign registration did not defeat customs exemption or sustain redemption fine.
    April 30, 2026   Case Laws Companies Law
    Specific allegations are essential for prosecuting a former director; bare complaints cannot sustain criminal proceedings or a look out circular.
    April 30, 2026   Case Laws IBC
    Limitation for insolvency petitions starts on default, and IRP claim admission is not acknowledgment under the Limitation Act.
    April 30, 2026   Case Laws IBC
    Tariff revision after resolution plan approval cannot revive pre-CIRP refund or set-off claims for electricity arrears.
    April 30, 2026   Case Laws IBC
    CIRP surplus cash flow remains part of the insolvency estate when the resolution plan does not allocate it expressly.
    April 30, 2026   Case Laws IBC
    Limitation in personal guarantor insolvency turns on actual invocation, default, acknowledgments, and proper computation of fresh cause of action.
    April 30, 2026   Case Laws IBC
    CIRP delay, SARFAESI encumbrances and financial debt: belated claim rejected, sale-certificate liability confined, legal-fee allotment excluded
    April 30, 2026   Case Laws Service Tax
    Bareboat charter arrangements transferring possession and control were outside taxable service, and the prior final ruling bound the parties.
    April 30, 2026   Case Laws Service Tax
    Governmental authority exemption upheld for statutory municipal functions; service tax demand, extended limitation, and penalties were set aside.
    April 30, 2026   Case Laws Indian Laws
    Reasonable time for tax assessment: ten-year delay after Form-H notice rendered the assessment unsustainable.
    April 30, 2026   Case Laws Indian Laws
    Recusal requires a genuine, reasonable apprehension of bias; interim observations and conjecture were insufficient, so the plea failed.
    April 29, 2026   Notifications DGFT
    Wheat export policy tightened and partially relaxed: additional exports permitted subject to notified modalities and food-security permissions.

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

      Shri Mahesh S Bhalerao, Assistant Commissioner of Customs, is...

      RTI appointment notice names a Central Public Information Officer for Customs (General), Mumbai, with designated link officers.

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      CustomsMay 7, 2026Circulars
      Shri Mahesh S Bhalerao, Assistant Commissioner of Customs, is appointed as Central Public Information Officer for the Office of the Principal Commissioner of Customs (General), Zone 1, New Customs House, Mumbai, with effect from 01.05.2026 under Sections 5(1) and 5(2) of the Right to Information Act, 2005. The notice also identifies the designated address and telephone contact for RTI matters and names the first and second link officers for the post.
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