Full-text search across Customs, Excise & Service Tax / VAT case law, plus CBIC/DGFT circulars, notifications and Foreign Trade Policy.
(2026) TaxCorp(IDT) 138222 (CESTAT-DELHI)
Section 14 of the Customs Act, 1962 read with Rule 10(1)(c) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007; Section 28AB of the Customs Act, 1962; Section 112(a) of the Customs Act, 1962 - Software licence fee for dongle-specific DCM code downloaded from the same foreign supplier must b...
Read the full decision →The latest additions across the Indirect Tax library.
(2026) TaxCorp(IDT) 138217 (CESTAT-KOLKATA)
Section 46(3) of the Customs Act, 1962 - Late filing fee on Supplementary Bills of Entry for excess bulk coal not attrib...
(2026) TaxCorp(IDT) 138216 (CESTAT-KOLKATA)
Section 110A of the Customs Act, 1962, read with Section 110(1) of the Customs Act, 1962 - Provisional release order set...
(2026) TaxCorp(IDT) 138215 (CESTAT-KOLKATA)
Section 14 of the Customs Act, 1962, read with Rule 12 of the Customs Valuation (Determination of Value of Imported Good...
(2026) TaxCorp(IDT) 138214 (CESTAT-KOLKATA)
Section 112(a)(ii) of the Customs Act, 1962 - Penalty for abetment of improper import falls automatically when principal...
(2026) TaxCorp(IDT) 138213 (CESTAT-CHANDIGARH)
Section 125 of the Customs Act, 1962 - Redemption fine on imported old and used digital multifunctional devices capped a...
Checklists for mandatory compliance for Cosmetics/Drugs/Medical Devices to be verified by the Customs officer before gra...
Amendment to Circular No. 08/2026-Customs dated 28.02.2026 Rationalization of documentation requirements under the Eligi...
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018
Modalities for payment of exempted GST at the time of import of Raw Sugar actually imported under Advance Authorisation...
Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs A...
Appointment of Common Adjudicating Authority in the case of M/s. Akwel Automative Pune India Pvt. Ltd. (IEC: 3105015850)...
Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2026
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026
Seeks to amend Notification No. 08/2026-Central Excise, dated the 26th March, 2026
Seeks to amend Notification No. 11/2026-Central Excise, dated the 26th March, 2026
Analysis and opinions on Customs, Excise and foreign trade.
Section 18A of the Customs Act: India’s Move Towards Trust-Based Post-Clearance Revision1. Why post-clearance correction became necessaryFor...
India’s Foreign Trade Policy and Export Incentives: Building Competitiveness Through ComplianceIndia’s trade policy landscape has changed su...
DGFT Implements Faceless Automation for Input Output Norms Introduction: The Directorate General of Foreign Trade (DGFT), under the Ministry...
CBIC Implements Electronic Disbursal of Duty Drawback Central Board of Indirect Taxes and Customs (CBIC) announced the electronic disbursal...
DGFT Partners with DHL to enable MSMEs to explore international markets Introduction: The Ministry of Commerce and Industry, Government of I...
Electronic Cash Ledger (ECL) Implementation for Courier Imports, Effective March 1, 2024 The Ministry of Finance has announced the implement...
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