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October 6, 2026   Case Laws Customs
Extended limitation for wrongly exempted special additional duty sustained, while related interest and penalty were set aside.
October 6, 2026   Case Laws SEBI
Cross-segment derivatives manipulation triggered market-access restraints and preservation of alleged wrongful gains through interim directions pending investigation.
October 6, 2026   Case Laws IBC
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resolution plans.
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Look Out Circulars require demonstrated flight risk or investigation obstruction and cannot persist solely during pending inquiries.
October 6, 2026   Case Laws Money Laundering
Nexus between cash and proceeds of crime established through excise-evasion evidence and uncorroborated source claims.
October 6, 2026   Case Laws Central Excise
Known encumbrances in SARFAESI auctions remain payable before property can be delivered free of departmental attachments.
October 6, 2026   Case Laws Indian Laws
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vacated.
October 5, 2026   Notifications Income Tax
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.
October 5, 2026   Circulars Customs
Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
October 5, 2026   Circulars DGFT
Trade finance governance: revised Sub-Committee structure applies uniformly across Niryat Protsahan interventions under the Export Promotion Mission.
October 5, 2026   Circulars FEMA
Non-resident deposit reporting shifts to CIMS Sankalan, requiring monthly NRD-CSR submissions through approved digital reporting channels.
October 5, 2026   Circulars FEMA
Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
October 5, 2026   Notes Income Tax
Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
October 5, 2026   Notes Income Tax
Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
October 5, 2026   Notes Income Tax
Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
October 5, 2026   Notes Income Tax
Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
October 5, 2026   Notes Money Laundering
Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
October 5, 2026   Notes Income Tax
Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
October 5, 2026   Case Laws GST
Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
October 5, 2026   Case Laws GST
Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and supporting facts.

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Home › Highlights › Customs › 2026 › September, 2026 › This
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Customs

SAFTA preferential duty exemption applied to Bangladesh-origin...

SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.

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Customs September 28, 2026 Case Laws AT
SAFTA preferential duty exemption applied to Bangladesh-origin garment imports because verified Certificates of Origin were linked to invoices and Bills of Entry, Bangladesh authorities confirmed their validity, and no evidence established intellectual-property infringement. Customs detention and provisional release conditions were therefore unsustainable, requiring release against the assessed Bills of Entry with preferential treatment. Enhanced assessable value based on an undisclosed market enquiry lacked particulars or documentary support and was set aside. Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 required complete waiver of demurrage, detention and allied charges because the goods had been unlawfully detained.
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