Daily Updates

Judicial Corner: CESTAT order challenged  where substantial questions of law arose regarding interpretation of Central Excise provisions, High Court held that Tribunal’s findings required interference and matter required reconsideration in accordance with law (17.04.2026)

CESTAT order challenged  where substantial questions of law arose regarding interpretation of Central Excise provisions, High Court held that Tribunal’s findings required interference and matter required reconsideration in accordance with law { Sanmar Matrix Metals Ltd. v. Commissioner of GST ...

Judicial Corner:E-way bill expired due to vehicle breakdown no intent to evade tax penalty under Section 129 unjustified and liable to be set aside. { Balkrishna Industries Limited vs. Union of India & Ors. R/Tax Appeal No. 1903 of 2026 2026 LLBiz HC (GUJ) 24} (15.04.2026)

E-way bill expired due to vehicle breakdown no intent to evade tax penalty under Section 129 unjustified and liable to be set aside. { Balkrishna Industries Limited vs. Union of India & Ors. R/Tax Appeal No. 1903 of 2026 2026 ...

DGFT:The Directorate General of Foreign Trade extended the Minimum Export Price (MEP) of USD 1400 per metric ton on natural honey exports. The export remains “Free” but subject to this MEP, now extended till 31 December 2026 without any change in rate. (15.04.2026)

DGFT: The Directorate General of Foreign Trade extended the Minimum Export Price (MEP) of USD 1400 per metric ton on natural honey exports. The export remains “Free” but subject to this MEP, now extended till 31 December 2026 without any ...

DGFT The Directorate General of Foreign Trade revised the import policy for Glufosinate and its salts. Imports remain “Free,” but if the CIF value plus anti-dumping duty is below ₹1,154 per kg, they become “Restricted.” This rule applies for six months and requires additional compliance.(15.04.2026)

DGFT The Directorate General of Foreign Trade revised the import policy for Glufosinate and its salts. Imports remain “Free,” but if the CIF value plus anti-dumping duty is below ₹1,154 per kg, they become “Restricted.” This rule applies for six ...

GST: GST The Goods and Services Tax Network has allowed editing of the pre-deposit percentage while filing appeals in APL-01 from 6 April 2026. Earlier fixed at 10%, taxpayers can now adjust it as per their case. However, the authority will verify the correctness during appeal processing.(15.04.2026)

GST The Goods and Services Tax Network has allowed editing of the pre-deposit percentage while filing appeals in APL-01 from 6 April 2026. Earlier fixed at 10%, taxpayers can now adjust it as per their case. However, the authority will ...

Customs:The Central Board of Indirect Taxes and Customs clarified that RoDTEP and RoSCTL benefits are allowed on full FOB value if deductions are within 12.5%. Excess deductions reduce FOB value. ECGC compensation is treated as realisation, so benefits are not recovered if conditions are satisfied (15.04.2026)

Customs: The Central Board of Indirect Taxes and Customs clarified that RoDTEP and RoSCTL benefits are allowed on full FOB value if deductions are within 12.5%. Excess deductions reduce FOB value. ECGC compensation is treated as realisation, so benefits are ...

Custom: The Central Board of Indirect Taxes and Customs simplified procedures for handling SEZ export cargo affected by disruption at the Strait of Hormuz. (15.04.2026)

CUSTOM The Central Board of Indirect Taxes and Customs simplified procedures for handling SEZ export cargo affected by disruption at the Strait of Hormuz. Exporters can cancel LEO/Shipping Bill, and cargo can be returned or re-routed from gateway ports without ...

Judicial Corner: Tax paid pre-SCN no intent to evade tax proceedings invoking section 74 improper and denial of relief unsustainable (13.04.2026)

Tax paid pre-SCN no intent to evade tax proceedings invoking section 74 improper and denial of relief unsustainable { Apollo Tyres Ltd. vs. Union of India [2026] 185 taxmann.com 106 (Madras)} Facts  Assessee supplied tyres, tubes and flaps together, which ...

DGFT : The Directorate General of Foreign Trade (DGFT) has amended the description of HS Code 73181500 under the RoDTEP schedule from a specific use (mobile phone screws) to a broader category covering all screws and bolts, aligning with Customs Tariff. The change is effective from 15 December 2022, ensuring clarity and consistency in export benefits.(10.04.2026)

DGFT The Directorate General of Foreign Trade (DGFT) has amended the description of HS Code 73181500 under the RoDTEP schedule from a specific use (mobile phone screws) to a broader category covering all screws and bolts, aligning with Customs Tariff ...

CUSTOM : The Government has amended the anti-dumping notification to replace the producer’s name from Bystronic (Shenzhen) Laser Technology Co., Ltd to DNE LASER (Guangdong) Co., Ltd., based on the recommendation of the Directorate General of Trade Remedies.(10.04.2026)

CUSTOM The Government has amended the anti-dumping notification to replace the producer’s name from Bystronic (Shenzhen) Laser Technology Co., Ltd to DNE LASER (Guangdong) Co., Ltd., based on the recommendation of the Directorate General of Trade Remedies. As there is ...

DGFT : The Directorate General of Foreign Trade amended FTP Para 2.62 mandating that Certificates of Origin (CoO) be issued only by authorized agencies, with matching invoice numbers in CoO and Shipping Bills. The self-certification scheme remains optional for eligible Status Holder manufacturers and will apply only when notified under specific trade agreements.(08.04.2026)

DGFT The Directorate General of Foreign Trade amended FTP Para 2.62 mandating that Certificates of Origin (CoO) be issued only by authorized agencies, with matching invoice numbers in CoO and Shipping Bills. The self-certification scheme remains optional for eligible Status ...

DGFT: DGFT has revised the export policy for wood pellets and briquettes from 6 April 2026, placing both items under the “Restricted” category. (07.04.2026)

DGFT DGFT has revised the export policy for wood pellets and briquettes from 6 April 2026, placing both items under the “Restricted” category. Exports are now allowed only with government authorization. Earlier, wood pellets were prohibited and briquettes were freely ...

CUSTOM: The Central Board of Indirect Taxes and Customs (CBIC) has notified Panoli in Bharuch (Gujarat) as a new customs area.(07.04.2026)

CUSTOM The Central Board of Indirect Taxes and Customs (CBIC) has notified Panoli in Bharuch (Gujarat) as a new customs area. This allows the location to handle the unloading of imported goods and the loading of export goods. The amendment ...

GST: The Goods and Services Tax Network has clarified that taxpayers who make payments at the SCN stage without accepting liability, they can still file appeals. (06.04.2026)

GST The Goods and Services Tax Network has clarified that taxpayers who make payments at the SCN stage without accepting liability, they can still file appeals. If adjudication orders wrongly show “NIL” demand, the GST portal blocks appeals. Taxpayers should ...

CUSTOM: The Central Board of Indirect Taxes and Customs has updated tariff values for certain imported goods like gold, silver, edible oils, brass scrap, and areca nuts through Notification.(06.04.2026)

CUSTOM The Central Board of Indirect Taxes and Customs has updated tariff values for certain imported goods like gold, silver, edible oils, brass scrap, and areca nuts through Notification. However, most values remain unchanged, such as gold at USD 1526 ...

DGFT: The Government has revised the import policy for jewellery items under CTH 7113 from “Free” to “Restricted” with immediate effect. Import license is now required, even for prior contracts. (03.04.2026)

DGFT: The Government has revised the import policy for jewellery items under CTH 7113 from “Free” to “Restricted” with immediate effect. Import license is now required, even for prior contracts. However, exemptions are allowed for SEZs, EOUs, export schemes, and ...

DGFT: The Government has allowed export of essential commodities like eggs, rice, sugar, onions, and sand to Maldives for FY 2026–27 under a trade agreement.(03.04.2026)

DGFT The Government has allowed export of essential commodities like eggs, rice, sugar, onions, and sand to Maldives for FY 2026–27 under a trade agreement. These exports are exempt from restrictions, subject to quantity limits and conditions like health certificates ...

Customs: CBIC has clarified that Bills of Entry for goods cleared from SEZ to DTA under concessional duty will be processed through faceless assessment and routed via RMS. SEZ officers will handle post-assessment clearance.(03.04.2026)

Customs: CBIC has clarified that Bills of Entry for goods cleared from SEZ to DTA under concessional duty will be processed through faceless assessment and routed via RMS. SEZ officers will handle post-assessment clearance. Existing rules remain unchanged, and ICEGATE ...

Customs:  The Ministry of Finance has removed AIDC (Agriculture Infrastructure and Development Cess) on import of ammonium nitrate.(03.04.2026)

Customs: The Ministry of Finance has removed AIDC (Agriculture Infrastructure and Development Cess) on import of ammonium nitrate. This means no AIDC will be charged on its import from 2 April 2026 to 30 June 2026, to reduce costs and ...

Customs:  The Ministry of Finance has granted a temporary exemption from Basic Customs Duty (BCD) on the import of 40 specified chemicals, petrochemicals, and polymer products.(03.04.2026)

Customs: The Ministry of Finance has granted a temporary exemption from Basic Customs Duty (BCD) on the import of 40 specified chemicals, petrochemicals, and polymer products. This exemption is effective from 2 April 2026 to 30 June 2026 to reduce ...