TaxCorp · Indirect Taxes Wednesday, 21 October 2026

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Full-text search across Customs, Excise & Service Tax / VAT case law, plus CBIC/DGFT circulars, notifications and Foreign Trade Policy.

Latest ruling
HC-P&H· 16 Sep 2026
Principal Commissioner of Central Goods and Services Tax, Ludhiana v. Goyal MG Gases Pvt Ltd

(2026) TaxCorp(IDT) 138583 (HC-P&H)

Section 35G of the Central Excise Act, 1944, read with Section 35L of the Central Excise Act, 1944 - Appeal on excisability lies before Supreme Court under Section 35L, not before High Court under Section 35G — Department's appeal dismissed as not maintainable - The Punjab and Haryana High Court has dismissed the Depar...

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The latest additions across the Indirect Tax library.

Latest cases View all →
CESTAT-DELHI ·13 Oct 2026· Appeal dismissed
Commissioner Central Goods and Services Tax (CGST) Delhi West Commissionerate v. M/s GYB Steel

(2026) TaxCorp(IDT) 138578 (CESTAT-DELHI)

Section 9D of the Central Excise Act, 1944 read with Section 11AC of the Central Excise Act, 1944 and Rule 25 of the Cen...

CESTAT-DELHI ·07 Sep 2026· Appeal allowed
M/s Harsh Vinimay Pvt Ltd v. Commissioner of Central Excise and CGST

(2026) TaxCorp(IDT) 138577 (CESTAT-DELHI)

Rule 3(5) of the CENVAT Credit Rules, 2004, read with Rule 9(2) of the CENVAT Credit Rules, 2004, Rule 14 of the CENVAT...

CESTAT-DELHI ·25 Sep 2026· Appeal partly allowed
M/s Arpijay Fabricators Pvt Ltd & Naraian Sumrani v. Commissioner of CGST, Customs and Central Excise, Ujjain

(2026) TaxCorp(IDT) 138576 (CESTAT-DELHI)

Section 2(f) of the Central Excise Act, 1944; Section 11A of the Central Excise Act, 1944; Section 11AC of the Central E...

CESTAT-KOLKATA ·25 Sep 2026· Appeal allowed
Commissioner of Central Excise and Service Tax, Guwahati Commissionerate v. M/s Dharampal Satyapal Ltd

(2026) TaxCorp(IDT) 138575 (CESTAT-KOLKATA)

Section 3A of the Central Excise Act, 1944, read with Rule 6(6) of the Pan Masala Packing Machines (Capacity Determinati...

CESTAT-ALLAHABAD ·13 May 2026· Appeal allowed
M/s Global YDK Electric Pvt Ltd v. Commissioner of Customs, Central Goods and Service Tax, Noida

(2026) TaxCorp(IDT) 138574 (CESTAT-ALLAHABAD)

Section 27 of the Customs Act, 1962 read with Section 18 of the Customs Act, 1962 - Loan taken from promoter-principal t...

Circulars View all →
Circular ·09 Oct 2026·No. No. 02/2026
DGFT - Policy Circular No. 02/2026-27

Clarification on import of Silver under ITC(HS) 71069221 against Import Authorisation for import of Restricted items iss...

Circular ·09 Oct 2026·No. No. 45/2026
Circular No. 45/2026-Customs

Clarification regarding scope of the term "Power Bank" under S. No. 325 of Table I of notification No. 45/2025-Customs d...

Circular ·28 Sep 2026·No. No. 44/2026
Circular No. 44/2026-Customs

Establishment of a Special Notified Zone (SNZ) at Surat International Diatrade Centre (SIDC), 2nd Floor, Tower-B, Surat...

Circular ·03 Sep 2026·No. No. 41/2026
Circular No. 41/2026-Customs

National Assessment Centre (NAC) Portal for Trade and department for effective dissemination of information

Circular ·03 Sep 2026·No. No. 40/2026
Circular No. 40/2026-Customs

Checklists for mandatory compliance for Cosmetics/Drugs/Medical Devices to be verified by the Customs officer before gra...

Notifications View all →
Notification ·19 Oct 2026·No. 5698
SEZ - NOTIFICATION No. S.O. 5698(E)

Central Government rescind the Notification Number S.O. 540(E) dated 10th April, 2007

Notification ·19 Oct 2026·No. 5695
SEZ - NOTIFICATION No. S.O. 5695 (E)

Central Government de-notifies an area of 141.8714 hectares, thereby making resultant area as 164.0449 hectares at Gopal...

Circular ·17 Oct 2026·No. No. 33/2026
DGFT - Public Notice No. 33/2026-27

Amendment under Para 2.92 and Appendix 2A of the Handbook of Procedures, 2023 for inclusion of Tariff Rate Quotas (TRQs)...

Notification ·15 Oct 2026·No. 893
SEZ - NOTIFICATION G.S.R. 893(E)

Special Economic Zones (Third Amendment) Rules, 2026.

Circular ·15 Oct 2026·No. No. 144/2026
CUSTOMS - PUBLIC NOTICE No. 144/2026

Verification of mandatory compliance documents for import of Cosmetics, Drugs and Medical Devices before granting Out-of...

From the experts

Analysis and opinions on Customs, Excise and foreign trade.

CustomMOOWR Scheme under Section 65 of the Customs Act: Benefits, Registration, Process and Limitations

Introduction to the MOOWR SchemeThe Manufacture and Other Operations in Warehouse Regulations, 2019, commonly referred to as the MOOWR Schem...

CustomSection 18A of the Customs Act: India’s Move Towards Trust-Based Post-Clearance Revision

Section 18A of the Customs Act: India’s Move Towards Trust-Based Post-Clearance Revision1. Why post-clearance correction became necessaryFor...

DGFTIndia’s Foreign Trade Policy and Export Incentives: Building Competitiveness Through Compliance

India’s Foreign Trade Policy and Export Incentives: Building Competitiveness Through ComplianceIndia’s trade policy landscape has changed su...

DGFTDGFT Implements Faceless Automation for Input Output Norms

DGFT Implements Faceless Automation for Input Output Norms Introduction: The Directorate General of Foreign Trade (DGFT), under the Ministry...

DGFTCBIC Implements Electronic Disbursal of Duty Drawback

CBIC Implements Electronic Disbursal of Duty Drawback Central Board of Indirect Taxes and Customs (CBIC) announced the electronic disbursal...

DGFTDGFT Partners with DHL to enable MSMEs to explore international markets

DGFT Partners with DHL to enable MSMEs to explore international markets Introduction: The Ministry of Commerce and Industry, Government of I...

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