Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    Agricultural land compensation outside municipal limits avoids capital-gains tax; structure compensation permits cost-of-acquisition deduction in comp...
    Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
    Benami land acquisition: cumulative evidence of limited means, payment source and purchaser statements supported provisional attachment.
    Interest on IGST on imported goods is unsustainable without a statutory charging provision for interest recovery.
    Customs revision under Section 129DD permits remand without separate enhancement notice where material evidence requires fresh adjudication.
    Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
    Unchallenged redemption orders bar indirect challenges to customs duty conditions, while detention charges require proof of statutory infirmity.
    Consignment-specific customs classification bars unsupported reliance on later test reports and protects scrap imports from revaluation and penalties.
    Duplicated customs-duty refunds cannot depend on unavailable ICEGATE challans; delayed refunds processed under statutory procedure attract interest.
    Election to realise security outside liquidation must be clearly and timely communicated, or secured assets remain in the liquidation estate.
    Corporate veil lifting binds project land and allottee claims to restored resolution plans, barring parallel insolvency processes.
    Suspension of insolvency professional registration ends eligibility for ongoing assignments and does not automatically justify interim stay.
    Independent FEMA adjudication permits proof of under-invoiced imports through reliable electronic records, but rejects uncorroborated extrapolated all...
    Specific nil-rate exemptions cover sealed-packaged Bhujia and Cheese Balls despite residual-entry packaging restrictions and tariff-item classificatio...
    Pecuniary Jurisdiction Defect Invalidates Reassessment Notice and Voids Consequential Assessment When Issued by an Incompetent Officer
    Inverted-duty ITC refunds cover higher-rated component inputs, not just principal materials, subject to statutory exclusions and formula-based limits.
    Statutory timing for GST detention: delayed penalty orders are invalid despite administrative obstacles or intervening regulatory action.
    Supplier tax payment remains a cumulative input tax credit condition, while reversal demands require transaction-specific evidence and reasons.
    Vested appellate rights protect penalty-only GST appeals from later pre-deposit burdens when adjudication began before amendment.
    Section 74 extended limitation requires pleaded facts establishing fraud, wilful misstatement or suppression, not a mere tax mismatch.
❮
❯
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Rules of Origin under a trade agreement prevail over CAROTAR,...

Preferential tariff origin claims under India-UK CETA proceed on valid Origin Declarations, without mandatory Form-I submissions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs September 28, 2026 Circulars
Rules of Origin under a trade agreement prevail over CAROTAR, 2020 where inconsistent. For preferential imports under the India-UK CETA, a valid Origin Declaration from the UK exporter or producer is sufficient proof of origin; Form-I is neither required with the Bill of Entry nor a condition for preferential tariff treatment. Form-I information may be sought only where risk-based origin checks are triggered and the proper officer has reason to believe origin criteria are unmet. Failure to provide exporter or producer confidential information cannot alone deny preference, and insufficient information may be verified through the exporting party's Verification Authority. Earlier adverse origin determinations apply to later imports only when goods are genuinely identical, subject to importer submissions and independent assessment of materially different goods.

Topics

Acts Income Tax