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    October 12, 2026   Case Laws Benami Property
    Benami transaction requirements cover cash routed through benamidars, while review fails without an apparent record error.
    October 12, 2026   Case Laws Customs
    Cattle-feed imports: Test reports showing unfitness for human consumption require release pending adjudication despite speculative diversion concerns.
    October 12, 2026   Case Laws Customs
    Reasonable-period limits on duty drawback recovery invalidate delayed action where no fraud or suppression is alleged.
    October 12, 2026   Case Laws Customs
    Transit import prohibitions apply to Pakistan-origin goods bound for Nepal, while conflicting origin evidence requires statutory determination.
    October 12, 2026   Case Laws Customs
    Release of detained cargo containers requires payment of de-stuffing charges and notice to the importer before administrative orders.
    October 12, 2026   Case Laws Customs
    Customs valuation evidence for used machinery requires reliable corroboration; defective procedure defeats demands, confiscation, fines, and penalties...
    October 12, 2026   Case Laws Companies Law
    Civil court jurisdiction over company-held property supports partition suits where plaint averments require trial on ownership and HUF funding.
    October 12, 2026   Case Laws IBC
    CIRP restoration discretion requires judicial reasons, fair process and comparative value assessment before rejecting a unanimous creditor decision.
    October 12, 2026   Case Laws IBC
    Statutory Tax Charges Cannot Create Secured-Creditor Status When IBC Security Interest Requires Consensual Security Arrangements
    October 12, 2026   Case Laws IBC
    Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectivel...
    October 12, 2026   Case Laws Money Laundering
    PMLA bank-account freezing permits sealed reasons, while proceeds-of-crime disputes proceed through statutory adjudication and appeal.
    October 12, 2026   Case Laws Money Laundering
    Provisional attachment for diverted Tramadol exports was sustained, with property valued at fair market value on acquisition.
    October 12, 2026   Case Laws Service Tax
    Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegati...
    October 12, 2026   Case Laws Service Tax
    Refund claims against unmodified self-assessments fail, while post-clearance credit notes do not overcome unjust enrichment.
    October 12, 2026   Case Laws Companies Law
    Winding-up safeguards require inspection-report disclosure, a hearing and recorded reasons before a co-operative society may be liquidated.
    October 10, 2026   Case Laws GST
    Limitation for Revenue refund appeals begins when the order is issued, barring delayed departmental challenges beyond condonable time.
    October 10, 2026   Notes Income Tax
    Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
    October 10, 2026   Notes GST
    GST seizure retention limits require return of phones and debit cards when no valid extension order exists.
    October 10, 2026   Notes Customs
    Functional integration of dedicated analytical cartridges overrides residual plastics classification, placing specialised coagulation micro-cuvettes w...
    October 10, 2026   Notes GST
    Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.
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October 12, 2026   Case Laws Benami Property
Benami transaction requirements cover cash routed through benamidars, while review fails without an apparent record error.
October 12, 2026   Case Laws Customs
Cattle-feed imports: Test reports showing unfitness for human consumption require release pending adjudication despite speculative diversion concerns.
October 12, 2026   Case Laws Customs
Reasonable-period limits on duty drawback recovery invalidate delayed action where no fraud or suppression is alleged.
October 12, 2026   Case Laws Customs
Transit import prohibitions apply to Pakistan-origin goods bound for Nepal, while conflicting origin evidence requires statutory determination.
October 12, 2026   Case Laws Customs
Release of detained cargo containers requires payment of de-stuffing charges and notice to the importer before administrative orders.
October 12, 2026   Case Laws Customs
Customs valuation evidence for used machinery requires reliable corroboration; defective procedure defeats demands, confiscation, fines, and penalties.
October 12, 2026   Case Laws Companies Law
Civil court jurisdiction over company-held property supports partition suits where plaint averments require trial on ownership and HUF funding.
October 12, 2026   Case Laws IBC
CIRP restoration discretion requires judicial reasons, fair process and comparative value assessment before rejecting a unanimous creditor decision.
October 12, 2026   Case Laws IBC
Statutory Tax Charges Cannot Create Secured-Creditor Status When IBC Security Interest Requires Consensual Security Arrangements
October 12, 2026   Case Laws IBC
Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectively grant final relief.
October 12, 2026   Case Laws Money Laundering
PMLA bank-account freezing permits sealed reasons, while proceeds-of-crime disputes proceed through statutory adjudication and appeal.
October 12, 2026   Case Laws Money Laundering
Provisional attachment for diverted Tramadol exports was sustained, with property valued at fair market value on acquisition.
October 12, 2026   Case Laws Service Tax
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegations.
October 12, 2026   Case Laws Service Tax
Refund claims against unmodified self-assessments fail, while post-clearance credit notes do not overcome unjust enrichment.
October 12, 2026   Case Laws Companies Law
Winding-up safeguards require inspection-report disclosure, a hearing and recorded reasons before a co-operative society may be liquidated.
October 10, 2026   Case Laws GST
Limitation for Revenue refund appeals begins when the order is issued, barring delayed departmental challenges beyond condonable time.
October 10, 2026   Notes Income Tax
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxation.
October 10, 2026   Notes GST
GST seizure retention limits require return of phones and debit cards when no valid extension order exists.
October 10, 2026   Notes Customs
Functional integration of dedicated analytical cartridges overrides residual plastics classification, placing specialised coagulation micro-cuvettes with analytical apparatus.
October 10, 2026   Notes GST
Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.

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Home › Highlights › Customs › 2026 › October, 2026 › This
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Customs

"Power Bank" under the relevant customs concessional-duty entry...

Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage systems.

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Customs October 12, 2026 Circulars
"Power Bank" under the relevant customs concessional-duty entry means only a lithium-ion battery device with charging and discharging ports designed to externally charge cellular mobile phones or portable electronic devices. Stationary, grid-scale and industrial lithium-ion Battery Energy Storage Systems classified under the specified tariff item do not fall within the power-bank exclusion. They therefore remain eligible for the concessional Basic Customs Duty treatment available under that entry, subject to its other stated exclusions and conditions.
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