Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    July 4, 2026   Case Laws Customs
    ELFA diagnostic kits treated as ELISA kits for exemption; misdeclaration, extended limitation and IGST penalties fail.
    July 4, 2026   Case Laws Customs
    Classification of replacement filter cartridges as dedicated parts of filtration machinery under tariff item 8421 99 00
    July 3, 2026   Notifications Customs
    Sea Cargo Manifest transshipment rules amended by substituting the FORM-XII table entry with a new date
    July 3, 2026   Case Laws Customs
    Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
    July 3, 2026   Case Laws Customs
    Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
    July 3, 2026   Case Laws Customs
    Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
    July 3, 2026   Case Laws Customs
    Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
    July 3, 2026   Case Laws Customs
    EPS-ECU parts classified as steering system components where no independent electrical function exists.
    July 3, 2026   Case Laws Customs
    Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
    July 3, 2026   Case Laws Customs
    Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
    July 3, 2026   Circulars Customs
    Pan-India SCMTR rollout extends transitional relief and bars penal action for filing difficulties until 31 August 2026.
    July 2, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 1 July 2026.
    July 2, 2026   Case Laws Customs
    Authenticated Certificate of Origin bars customs re-enquiry and preserves concessional duty benefit under the Indo-Thai FTA.
    July 2, 2026   Case Laws Customs
    Prospective exemption notification bars retrospective customs duty on vessels later converted to coastal run under later notification
    July 2, 2026   Case Laws Customs
    Abetment penalty under customs law fails where the notice alleges only courier-regulation breaches, not abetment.
    July 2, 2026   Case Laws Customs
    Binding remand directions and mandatory statement admissibility defeated customs penalties, which could not apply retrospectively.
    July 2, 2026   Case Laws Customs
    FTWZ operations outside a customs broker licence cannot trigger CBLR action absent Form C intimation and proof.
    July 2, 2026   Case Laws Customs
    Classification of aluminium formwork as structural goods, not moulds, and demand cannot rest on new grounds
    July 2, 2026   Case Laws Customs
    Procedural countersignature defect cannot defeat customs exemption for project imports; duty demand and penalties were set aside.
    July 1, 2026   Notifications Customs
    Ammonium nitrate cess exemption period extended by customs amendment through mid-July 2026
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
All › Customs
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
July 4, 2026   Case Laws Customs
ELFA diagnostic kits treated as ELISA kits for exemption; misdeclaration, extended limitation and IGST penalties fail.
July 4, 2026   Case Laws Customs
Classification of replacement filter cartridges as dedicated parts of filtration machinery under tariff item 8421 99 00
July 3, 2026   Notifications Customs
Sea Cargo Manifest transshipment rules amended by substituting the FORM-XII table entry with a new date
July 3, 2026   Case Laws Customs
Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
July 3, 2026   Case Laws Customs
Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
July 3, 2026   Case Laws Customs
Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
July 3, 2026   Case Laws Customs
Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
July 3, 2026   Case Laws Customs
EPS-ECU parts classified as steering system components where no independent electrical function exists.
July 3, 2026   Case Laws Customs
Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
July 3, 2026   Case Laws Customs
Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
July 3, 2026   Circulars Customs
Pan-India SCMTR rollout extends transitional relief and bars penal action for filing difficulties until 31 August 2026.
July 2, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 1 July 2026.
July 2, 2026   Case Laws Customs
Authenticated Certificate of Origin bars customs re-enquiry and preserves concessional duty benefit under the Indo-Thai FTA.
July 2, 2026   Case Laws Customs
Prospective exemption notification bars retrospective customs duty on vessels later converted to coastal run under later notification
July 2, 2026   Case Laws Customs
Abetment penalty under customs law fails where the notice alleges only courier-regulation breaches, not abetment.
July 2, 2026   Case Laws Customs
Binding remand directions and mandatory statement admissibility defeated customs penalties, which could not apply retrospectively.
July 2, 2026   Case Laws Customs
FTWZ operations outside a customs broker licence cannot trigger CBLR action absent Form C intimation and proof.
July 2, 2026   Case Laws Customs
Classification of aluminium formwork as structural goods, not moulds, and demand cannot rest on new grounds
July 2, 2026   Case Laws Customs
Procedural countersignature defect cannot defeat customs exemption for project imports; duty demand and penalties were set aside.
July 1, 2026   Notifications Customs
Ammonium nitrate cess exemption period extended by customs amendment through mid-July 2026

Highlights

All › Customs
Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Showing Results for : Reset Filters

Topics

Acts Income Tax
Next ➔