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(2025) TaxCorp(IDT) 11329 (CESTAT-DELHI)
(2025) TaxCorp(IDT) 11328 (CESTAT-BANGALORE)
(2025) TaxCorp(IDT) 11327 (HC-KARNATAKA)
(2025) TaxCorp(IDT) 11326 (SC)
(2025) TaxCorp(IDT) 11325 (HC-BOMBAY)
Expert Opinions
Query - Change of Tax Payment Mechanism by a GTA During the Financial Year
Change of Tax Payment Mechanism by a GTA During the Financial YearQueryA transporter providing goods transportation services (GTA) wishes to switch...
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Circulars
DGFT - Policy Circular No. 01/2025-26
Clarification regarding Export of "Organic Textiles"
Circular No. 17/2025-Customs
Use of ICETABs for efficient export examination and clearance
Circular No. 15/2025-Customs
Simplification of procedures related to Air Cargo Movement & Transhipment
Circular No. 14/2025-Customs
Amendment to guidelines issued vide Circular No. 38/2020 dated 21.08.2020.
Circular No. 13/2025-Customs
Rescinding of Circular No. 29/2020-Customs dated 29.06.2020 in respect of Transhipment of Export Cargo from Bangladesh t...
Circular No. 12/2025-Customs
Clarification on the classification and applicable Basic Customs Duty (BCD) for Interactive Flat Panel Displays (IFPDs)...
Circular No. 11/2025-Customs
Implementation of the Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025
NOTIFICATION NO. 06/2025-CUSTOMS (ADD)
Seeks to impose provisional ADD on Roller Chains from China PR
Circular No. 08/2025-Customs
Clarification on the scope of the Camera Module of Cellular Mobile Phones
Recent Cases
(2025) TaxCorp(IDT) 136419 (CESTAT-MUMBAI)
CESTAT Mumbai Quashes Recovery of CENVAT Refund from 100% EOU: Extended Limitation Period Held Inapplicable in Absence o...
This outcome directs revenue authorities to base the invocation of extended limitation strictly on substantial and demonstrable grounds of suppression, not on mere assumptions or re-examination of previously disclosed facts..
(2025) TaxCorp(IDT) 136418 (CESTAT-CHANDIGARH)
CESTAT Chandigarh Rules Compression and Bottling of Already Marketable Hydrogen Gas Does Not Constitute Manufacture—No E...
Accordingly, no excise duty is payable on such activity by the appellant..
(2025) TaxCorp(IDT) 136417 (CESTAT-CHANDIGARH)
CESTAT Chandigarh Rules Ex-Factory Price as Assessable Value; Special Freight Charges Excluded When Title Passes at Fact...
Furthermore, unless the department can establish suppression or intent to evade, the extended period of limitation cannot be invoked, especially when the demand is based solely on audit findings..
(2025) TaxCorp(IDT) 136416 (HC-DELHI)
Delhi High Court Confirms Dismissal of Petitions on Excise Duty Exemption for Mega Power Projects Following Government E...
Stakeholders in similar positions should proactively monitor government notifications and administrative orders that may address or resolve their grievances, potentially obviating the need for prolonged litigation..
(2025) TaxCorp(IDT) 136415 (CESTAT-CHENNAI)
CESTAT Chennai Sets Aside Extended Limitation and Penalty—Lack of Intent to Evade Duty in Tyre Cord Fabric Classificatio...
The Tribunal directed that, in the absence of established suppression with intent to evade duty and in light of consistent departmental acceptance of the classification in subsequent periods, the appellant’s stance should be upheld..
Notifications
DGFT - Public Notice No. 15/2025-26
Amendment in ANF-2N for issuance of export authorization of Pharma Grade Sugar
NOTIFICATION NO. 34/2025-CUSTOMS
Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to omit serial number 10A.
NOTIFICATION NO. 33/2025-CUSTOMS
Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for P...
NOTIFICATION NO. 25/2025-CUSTOMS (ADD)
Seeks to continue levy of anti-dumping duty on “Aniline” imported from China PR for 5 years
FTP - Notification No. File No. 01/93/180/31/AM-12/P.C.II (B)
Corrigendum to Notification No. 21/2025-26 dated 27.06.2025 on Port restriction on import of certain goods from Banglade...
SEZ - NOTIFICATION No. S.O. 3219 (E)
Central Government notifies the 2.70 hectares area at Nava Raipur, Atal Nagar, in the State of Chhattisgarh and constitu...
NOTIFICATION NO. 47/2025-CUSTOMS (N.T.)
Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t...
NOTIFICATION NO. 46/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
NOTIFICATION NO. 24/2025-CUSTOMS (ADD)
Change in Exporter’s Name Relating to Anti-Dumping Duty on “Hydrofluorocarbon (HFC) Component R-32” - Amendment in Notif...
NOTIFICATION NO. 23/2025-CUSTOMS (ADD)
Change in Exporter’s Name Relating to Anti-Dumping Duty on “Hydrofluorocarbon (HFC) Component R-32” - Amendment to Notif...