Central Excise: The Government has amended Notification No. 03/2025-Central Excise to set duty rates for unmanufactured tobacco: Nil for non-branded/bulk and 18% for all others, effective from February 1, 2026. [Notification No. 04/2026-Central Excise Dated 01.02.2026]
Central Excise: The Government has rescinded Notification No. 05/2023-Central Excise, withdrawing previous excise duty exemptions in public interest, effective from February 2, 2026. [Notification No. 03/2026-Central Excise Dated 01.02.2026]
Central Excise: The Government has (i) exempted Biogas value and GST from blended CNG excise base and (ii) deferred the ₹2/litre additional duty on unblended diesel until March 31, 2028, effective February 2, 2026. [Notification No. 02/2026-Central Excise Dated 01.02.2026]
Central Excise The Government has prescribed the effective rates of National Calamity Contingent Duty (NCCD) @25% on chewing tobacco, jarda scented tobacco, and other tobacco products, effective from February 1, 2026. [Notification No. 01/2026-Central Excise Dated 01.02.2026]
Customs: The Government has introduced system-based e-Scheduling for cargo examination and mandated Body Worn Cameras (BWC) for officers to enhance transparency and efficiency in import clearances. [Circular No. 07/2026-Customs Dated 01.02.2026]
Customs: The government is fully automating several key customs procedures to minimize the need for physical interaction between trade entities and customs officers. This update specifically moves out-of-charge (OOC) for imports and let-export-orders (LEO) for exports into a digital, system-driven workflow to speed up cargo clearance. [Circular No. 06/2026-Customs Dated 01.02.2026]
Customs: The Government has onboarded CDSCO, WCCB, Textile Committee, and MeitY onto the SWIFT 2.0 platform, creating a single touchpoint for trade to streamline clearances, effective February 1, 2026. [Circular No. 05/2026-Customs Dated 01.02.2026]
Customs: The Government has issued guidelines for the uniform implementation of the new Baggage Rules, 2026, ensuring standardized customs procedures across all field formations, effective from February 2, 2026. [Circular No. 04/2026-Customs Dated 01.02.2026]
Customs: The Government has extended the deferred payment period to 30 days and introduced “Eligible Manufacturer Importers” as a new class for duty deferral facilities. [Circular No. 03/2026-Customs Dated 01.02.2026]
Customs: The Government clarified that Remote Pilot Aircraft (RPA) for military use includes Drones, UAVs, and UAS, eligible for BCD and IGST exemptions when imported by specified defence entities. [Circular No. 02/2026-Customs Dated 01.02.2026]
Customs: The Government has added “Eligible Manufacturer Importers” as a new class under Section 47 of the Customs Act, 1962, allowing them duty deferral facilities, effective February 2, 2026. [Notification No. 12/2026-Customs (NT) Dated 01.02.2026]
Customs: The Government has amended the Deferred Payment of Import Duty Regulations, 2016, extending the duty deferral period for trusted entities from 15 to 30 days, effective February 2, 2026. [Notification No. 13/2026-Customs (NT) Dated 01.02.2026]
Customs: The Government has notified the Baggage Rules, 2026, which overhaul and consolidate previous regulations for international passengers, effective from February 2, 2026. [Notification No. 14/2026-Customs (NT) Dated 01.02.2026]
Customs: The Government has notified the Customs Baggage (Declaration & Processing) Regulations, 2026, streamlining digital declarations and processing for international passengers, effective from February 2, 2026. [Notification No. 15/2026-Customs (NT) Dated 01.02.2026]
Customs: The Government has extended the validity of exemptions for life-saving drugs, medical devices, solar energy parts, BESS, and R&D equipment until March 31, 2028, effective February 2, 2026. [Notification No. 01/2026-Customs Dated 01.02.2026]
Customs: The Government has rationalised Basic Customs Duty by extending exemptions for critical minerals and solar components until 2028 while omitting several outdated entries effective from May 1, 2026. [Notification No. 02/2026-Customs Dated 01.02.2026]
Customs: The Government has amended Social Welfare Surcharge (SWS) notifications to update exemptions for specific goods like toys, catalysts etc effective Feb 2, April 1, and May 1, 2026. [Notification No. 03/2026-Customs Dated 01.02.2026]
Customs: Notification No. 26/2016-Customs is amended to substitute “Baggage Rules, 2016” with “Baggage Rules, 2026”. These changes take effect starting February 2, 2026. [Notification No. 04/2026-Customs Dated 01.02.2026]
Customs The Government has rescinded old notifications (No. 11/2004 & 27/2016) regarding laptop exemptions and Transfer of Residence. These are now streamlined under the new Baggage Rules, 2026, effective Feb 2, 2026. [Notification No. 05/2026-Customs Dated 01.02.2026]
ASMT-12 closes scrutiny proceedings department cannot reopen the same issue through DRC-01A or DRC-01. {Periyasamy Karthikeyan vs State Tax Officer W.P.(MD) No. 3049 of 2025 Madras High Court (Madurai Bench) | Order dated 06.01.2026} Facts Department issued ASMT-10 during scrutiny. Taxpayer gave explanation with reconciliation. Officer accepted it and issued ASMT-12 (closure). Later, department again …
