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    June 4, 2026   Case LawsCustoms
    Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.
    June 4, 2026   Case LawsCustoms
    Customs Broker diligence failures justified forfeiture of security deposit, while deliberate collusion was not proved.
    June 4, 2026   Case LawsCustoms
    Abetment and fraudulent export penalties fail where no actual importer is proved and import cases fall outside Section 114AA.
    June 4, 2026   Case LawsFEMA
    Foreign security seizure under FEMA upheld in part, with subscription-based shareholding treated as actionable investment outside India.
    June 4, 2026   Case LawsMoney Laundering
    Jurisdictional challenge to provisional attachment succeeded where reasons for urgent attachment lacked objective statutory basis.
    June 4, 2026   Case LawsMoney Laundering
    Retention of seized cash under PMLA upheld where source remained unexplained and natural justice challenge failed.
    June 4, 2026   Case LawsMoney Laundering
    Statutory limits on substituting attached immovable property with monetary security under Rule 5 were reaffirmed, and the request was dismissed.
    June 4, 2026   Case LawsService Tax
    Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
    June 4, 2026   Case LawsService Tax
    Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
    June 4, 2026   Case LawsService Tax
    Centralised registration and work-order substance defeated service tax demand on jurisdiction and manpower supply classification.
    June 4, 2026   Case LawsService Tax
    Ayurvedic therapeutic treatment held outside health and fitness services, and exempt as health care services by a clinical establishment.
    June 3, 2026   NotificationsDGFT
    Import policy for specified silver HS codes now requires DGFT authorisation for permitted imports through nominated agencies and IIBX channels.
    June 3, 2026   NotificationsDGFT
    Board of Trade expands non-official membership and sets trade policy, export strategy and streamlining priorities.
    June 3, 2026   NotificationsIncome Tax
    Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.
    June 3, 2026   CircularsDGFT
    India-Oman CEPA added to HBP procedures, enabling certificate of origin issuance through authorised agencies.
    June 3, 2026   CircularsDGFT
    Preferential Certificate of Origin framework expanded for India-Oman CEPA through updated authorised issuing agencies.
    June 3, 2026   CircularsDGFT
    Standard Input Output Norms notified for Chemical and Allied Product exports, streamlining Advance Authorisation approvals.
    June 3, 2026   CircularsCustoms
    Custodian and customs cargo service approval renewed for Impex Park CFS, subject to compliance and review conditions.
    June 3, 2026   CircularsCustoms
    System-based cargo examination scheduling streamlines import clearances with transparent slot allocation, rescheduling controls and audit trails.
    June 3, 2026   Case LawsGST
    Recording reasons in writing is mandatory before blocking input tax credit under Rule 86-A; later explanations cannot cure the defect.
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    June 4, 2026   Case Laws Customs
    Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.
    June 4, 2026   Case Laws Customs
    Customs Broker diligence failures justified forfeiture of security deposit, while deliberate collusion was not proved.
    June 4, 2026   Case Laws Customs
    Abetment and fraudulent export penalties fail where no actual importer is proved and import cases fall outside Section 114AA.
    June 4, 2026   Case Laws FEMA
    Foreign security seizure under FEMA upheld in part, with subscription-based shareholding treated as actionable investment outside India.
    June 4, 2026   Case Laws Money Laundering
    Jurisdictional challenge to provisional attachment succeeded where reasons for urgent attachment lacked objective statutory basis.
    June 4, 2026   Case Laws Money Laundering
    Retention of seized cash under PMLA upheld where source remained unexplained and natural justice challenge failed.
    June 4, 2026   Case Laws Money Laundering
    Statutory limits on substituting attached immovable property with monetary security under Rule 5 were reaffirmed, and the request was dismissed.
    June 4, 2026   Case Laws Service Tax
    Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
    June 4, 2026   Case Laws Service Tax
    Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
    June 4, 2026   Case Laws Service Tax
    Centralised registration and work-order substance defeated service tax demand on jurisdiction and manpower supply classification.
    June 4, 2026   Case Laws Service Tax
    Ayurvedic therapeutic treatment held outside health and fitness services, and exempt as health care services by a clinical establishment.
    June 3, 2026   Notifications DGFT
    Import policy for specified silver HS codes now requires DGFT authorisation for permitted imports through nominated agencies and IIBX channels.
    June 3, 2026   Notifications DGFT
    Board of Trade expands non-official membership and sets trade policy, export strategy and streamlining priorities.
    June 3, 2026   Notifications Income Tax
    Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.
    June 3, 2026   Circulars DGFT
    India-Oman CEPA added to HBP procedures, enabling certificate of origin issuance through authorised agencies.
    June 3, 2026   Circulars DGFT
    Preferential Certificate of Origin framework expanded for India-Oman CEPA through updated authorised issuing agencies.
    June 3, 2026   Circulars DGFT
    Standard Input Output Norms notified for Chemical and Allied Product exports, streamlining Advance Authorisation approvals.
    June 3, 2026   Circulars Customs
    Custodian and customs cargo service approval renewed for Impex Park CFS, subject to compliance and review conditions.
    June 3, 2026   Circulars Customs
    System-based cargo examination scheduling streamlines import clearances with transparent slot allocation, rescheduling controls and audit trails.
    June 3, 2026   Case Laws GST
    Recording reasons in writing is mandatory before blocking input tax credit under Rule 86-A; later explanations cannot cure the defect.

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

      CBIC extends the validity of specified customs facilities...

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

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      CustomsMay 15, 2026Circulars
      CBIC extends the validity of specified customs facilities granted under Section 143AA of the Customs Act, 1962, in response to maritime route disruptions caused by the closure of the Strait of Hormuz. The facilities covered by Circular Nos. 09/2026, 10/2026, 12/2026, 15/2026, 19/2026 and 21/2026 will remain in force until 30 June 2026, while all other terms and conditions in those circulars remain unchanged. Any implementation difficulties may be reported to the Board for further action.
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