OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-I), APPRAISING MAIN (IMPORT), JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA- SHEVA, TAL-URAN, RAIGAD-400707, MAHARASHTRA F. No. S/22-Gen-23/2020-21/AM (I)/JNCH Date: 10.09.2020 PUBLIC NOTICE NO. 111/2020 DIN- 20200978NW00001AF9A0 Sub: This is for information of all taxpayers that eOffice, an application developed by the National Informatics Centre under the Ministry of Electronics and Information Technology, Govt. of India, to carry o... ... ...

Limitation for Revenue appeals against refund orders - Intra-departmental communication of orders - Limitation for the Revenue's appeals against refund sanction orders under Section 107(2) of the CGST Act - HELD THAT: - Section 107(2) requires an authorised officer to apply to the Appellate Authority within six months from communication of the adjudicating order, and the delay condonable under Section 107(4) is confined to one further month. For intra-departmental communications, the date of... ... ...

Limitation for Revenue appeals against refund sanction orders under Section 107(2) of the CGST Act runs from communication of the adjudicating order, construed for intra-departmental purposes as the date of its issuance. Online transmission of refund orders to the review module and their availability on the common portal constitutes service; internal administrative transmission cannot create an indefinite extension. The six-month appeal period may be extended by only one further month under Section 107(4). Post-audit dates and the separate recovery mechanism for erroneous refunds do not enlarge appellate limitation. Appeals filed beyond this period are time-barred and cannot be condoned.

Section 115BBE applies only after income is validly classified under the specified deeming provisions; a survey surrender alone is insufficient. Excess stock inseparable from regular inventory and credibly linked to unrecorded business receipts may be assessed as business income under Section 28 at normal rates. Excess cash may receive the same treatment where its business source is satisfactorily explained; otherwise, the statutory conditions for deemed income must be met. Classification requires a holistic assessment of statements and contemporaneous evidence. The substituted enhanced rate applies prospectively from financial year 2017-18, while financial year 2016-17 is governed by the earlier rate.

Section 67 of the CGST Act limits retention of seized articles through necessity-based and time-bound safeguards. Documents, books and things may be retained only while necessary for examination, inquiry or proceedings, and material not relied upon for a notice must be returned within the statutory period. The High Court applied the six-month return rule to seized mobile phones and bank debit cards and required their return because no extension order existed. Continued investigation alone cannot replace an extension based on sufficient cause by the proper officer, for no more than a further six months. Written authorisation, seizure orders and inventories remain central to assessing whether retention is lawful.

MINISTRY OF ELECTRONICS AND INFORMATION TECHNOLOGY NOTIFICATION New Delhi, the 3rd August, 2023 S.O. 3540(E).- In exercise of the powers conferred by section 79A of the information Technology Act 2000 (21 of 2000) the Central Government hereby notifies Regional Forensic Science Laboratory (RFSL), Surat, Gujarat as Examiner of Electronic Evidence within India, with the following scope, namely :- (a) Computer (Media) Forensics excluding Floppy Disk Drive; (b) Mobile Devi... ... ...

This is a neutral professional article. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (10) TMI 319 - SECURITIES AND EXCHANGE BOARD OF INDIA At a Glance • Cross-segment price manipulation concerns the use of trading or order placement in one derivatives segment to influence the price or execution conditions in a related segment where the trader holds the principal economic exposure. • The interi... ... ...

Classification of disposable analytical cartridges depends on objective characteristics, functional integration and sole or principal suitability, rather than plastic content or single-use status. The Tribunal classified micro-cuvettes containing magnetically controlled steel balls, designed exclusively for a coagulation analyser, under CTI 9027 9090 as parts or accessories of analytical apparatus, not under residual CTI 3926 9099 for plastic articles. Chapter 90 Note 2 requires first testing whether the item has an independent specified heading under Note 2(a); otherwise, Note 2(b) classifies a dedicated component with the relevant instrument. Residual plastics treatment cannot displace that result.

Section 107(12) requires a GST appellate order to identify points for determination, decide each material ground, and give reasons showing independent application of mind. Formulaic confirmation of an original order does not satisfy this duty where jurisdiction, notice, evidence, quantification, taxability, suppression, interest, or penalty objections remain unresolved. Procedural fairness also requires a clear show-cause notice, access to relied-upon material, an effective hearing, and reasons confined to the notice's grounds. Where defects affect original adjudication as well as appeal, fresh original adjudication may be required; remand cannot expand the case beyond the notice.

Rule 138 requires an e-way bill, including necessary transport particulars, before road movement of goods above the prescribed threshold, while Section 31 requires the invoice at or before removal. Rule 138A cumulatively requires the person in charge to carry the invoice, bill of supply or delivery challan and the e-way bill or permitted electronic equivalent. Goods moved without both records may be detained under Section 129, and later-created documents do not establish pre-movement compliance. Later documents may support an explanation on genuineness, proportionality or intent, but a credible contemporaneous evidentiary trail is required. Technical defects, short expiry or incomplete records with existing documentation require fact-specific assessment and should not be equated with wholly undocumented movement.

ALOK KUMAR BASU AND JYOTIRMAY BHATTACHARYA, JJ. JYOTIRMAY BHATTACHARYA, J .:- Rejection of the plaintiffs application for temporary injunction under Order 39 Rules 1 & 2 of the Code of Civil Procedure by the Civil Judge (Senior Division), 6th Court, Alipore by an order being No. 26 dated 13th November, 2006 passed in Title Suit No. 125 of 2005, is under challenge in this appeal at the instance of the plaintiff/appellant herein. 2. The plaintiff/appellant filed a suit for specific perfor... ... ...

^1[28B. (1) The Board may suo motu or upon an application made by a Vault Manager, for reasons recorded in writing, grant relaxation from the strict compliance of any of the provisions of these regulations subject to such conditions as the Board deems fit to impose in the interests of the investors in securities and the securities market, if the Board is satisfied that: (a) relaxation is procedural or technical in nature; or (b) the non-compliance was caused due to factor b... ... ...

^1[28A. For the purposes of implementation of these regulations and matters incidental thereto, the Board may specify norms, procedures, processes, manners or guidelines as specified in these regulations, by way of circulars.]     **************** NOTES:- 1. Inserted vide F. No. SEBI/LAD-DOP/2026/325 dated 08-10-2026 w.e.f. ninetieth day from the date of publication i.e. 09-10-2026 =============... ... ...

Paragraph 4.49 of FTP 2023 now permits eligible foreign entities to import rough diamonds into a Special Notified Zone and auction, sell or re-export them on a consignment or outright basis. Eligible entities include foreign diamond-mining companies, their sightholders, and brokers, aggregators, tender entities or auction entities connected with rough-diamond sales, where covered by and subject to conditions applicable under Entry 13F of Schedule IV to the Income-tax Act, 2025. SNZ operations remain administered by the SNZ operator under Customs supervision, and CBIC procedures govern import, auction, sale and re-export of unsold rough diamonds. The amendment takes immediate effect.

The Income-tax (Sixth Amendment) Rules, 2026 amend rule 231 to cover applications seeking waiver, as well as imposition, of penalty and substitute Form No. 161 for waiver applications. The prescribed form requires taxpayer and assessment or reassessment details, assessed and under-reported income, tax and interest payable, additional income-tax payable in lieu of penalty, and payment particulars. Additional income-tax is computed at 100% or 120% of tax on specified under-reported income categories. Applicants must verify that no appeal has been filed against the relevant order and undertake not to file one within the statutory period. The rules take effect upon Official Gazette publication.

The 2026 regulations establish a framework for settlement of administrative and civil securities-law proceedings, including pending appeals. Applicants must file prescribed disclosures, undertakings, waivers and a proposed calculation within applicable time limits; settlement is unavailable for certain repeat applications, ongoing investigations and designated defaulters, and may be declined for serious market-impact defaults. Terms may include a formula-based settlement amount, disgorgement with interest, mandatory disclosures, and remedial or regulatory measures. Fast-track routes apply to designated disclosure or compliance defaults and qualifying monetary-threshold matters. Confidentiality, coupled with settlement reductions, may reward.....

Sugar exports from India to the EU under the tariff-rate quota are allocated 5,841 MT for 2026-27 (October 2026 to September 2027). Export of sugar under the quota remains free, subject to applicable restrictions. Where preferential treatment requires a Certificate of Origin, ADGFT Mumbai must issue it on APEDA's recommendation of the eligible entity and quantity; EU-specific certification requirements continue to apply. APEDA will operate the quota, and existing reporting requirements remain applicable. The allocation period is stated inconsistently as 2025-26 in the allocation provision and 2026-27 in the stated effect.

Sea Arrival Manifest amendments under SCMTR require a Cargo Summary Notification to have been filed first. Before Sea Entry Inwards, a CSN amendment may be processed directly if no SAM exists; where SAM has been filed, the amended CSN must be followed by a SAM Amendment. Direct SAM-level amendments before SEI also take effect without officer approval. CSN data may be changed except the VCN or rotation number, while CSN deletion after SAM filing requires jurisdictional Customs action. After SEI, CSN changes require an SCA followed by SAA, and direct SAM changes require SAA; both take effect only upon Customs officer approval. CSN-SAM mismatches trigger validation errors, and Error 700 requires refiling.

SCMTR amendments to accepted Conveyance Summary Notices must be filed through the SCA message, while amendments affecting a related Sea Arrival Manifest require the corresponding SAA message. VCNs and rotation numbers cannot be amended through SCA, and post-Sea Entry Inwards amendments require jurisdictional Customs approval before system reflection. Undeclared House Bills must be added through SAA splitting procedures; structural changes, including Straight-to-Consolidated Bill conversions, consolidator PAN changes, or reference changes, require deletion and re-addition rather than field edits. CSN deletion after SAM filing needs officer action or approval. The designated proper officer may examine supporting material and require clarification; post-SEI requests may require justification and remain subject to applicable charges and statutory requirements.

Project importers must submit a complete statement of goods imported under a registered contract, supported by documents including chartered engineer, installation and reconciliation certificates, within three months of home-consumption clearance of the last consignment or any permitted extension. Non-compliance may trigger enforcement of bonds, undertakings or securities, duty demands and penalties. Provisionally assessed bills of entry filed on or before 29 March 2025 must be finalised before 29 March 2027. A one-time special drive permits pending project import finalisation documents to be submitted within one month of 7 October 2026; a dedicated help desk operates during that period.