![CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/2116455-cbic-notifies-sea-cargo-manifest-transshipment-fifth-amendment-regulations-extends-compliance-date-31-march-2026-taxscan.webp "CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]")
CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) notified the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025 vide...
![Section 25(4) of Customs Act Declared Arbitrary: Karnataka HC Orders Refund to Patanjali Foods [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116288-section-254-customs-act-declared-arbitrary-karnataka-hc-orders-refund-patanjali-foods-taxscan.webp "Section 25(4) of Customs Act Declared Arbitrary: Karnataka HC Orders Refund to Patanjali Foods [Read Order]")
![No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2114985-abetment-cestat-customs-penalty-cfo-taxscan.webp "No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]")
![Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114178-statements-us-108-of-customs-act-not-admissible-evidence-without-s-138b-compliance-kerala-hc-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]")
![Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113421-limitation-act-does-apply-conversion-shipping-bills-149-customs-act-cestat-taxscan.webp "Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part VI]](https://images.taxscan.in/h-upload/2025/12/18/2113034-annual-tax-corporate-law-digest-2025-complete-supreme-court-cases-part-6-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part VI]")
Time Spent Before Refund Authority to Be Excluded for Limitation: CESTAT Remands Custom Appeal on Post-Clearance FTA Exemption Claim
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that administrative delays and time spent pursuing a refund before the authority must be excluded when ...
Non-Communication of Extension u/s 28(9) Customs Act Does Not Invalidate Adjudication Process: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that non-communication of an order granting extension of time under Section 28(9) of the Customs Act, 1962 does not invalidate the adjudication process,...
![Non-Communication of Extension u/s 28(9) Customs Act Does Not Invalidate Adjudication Process: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112860-481be4a6-3689-426e-a47a-d5bcb20d11b8.webp "Non-Communication of Extension u/s 28(9) Customs Act Does Not Invalidate Adjudication Process: Delhi HC [Read Order]")
Indian Currency is ‘Goods’ Under Customs Act, Seizure without issuing SCN within Six Months is Illegal: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that Indian currency is treated as “goods” under the Customs Act, 1962, and that when such currency is seized under Section 110, the Customs Department...
![Indian Currency is ‘Goods’ Under Customs Act, Seizure without issuing SCN within Six Months is Illegal: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112827-madras-hc-indian-currency-goods-customs-act-seizure-scn-illegal-taxscan.webp "Indian Currency is ‘Goods’ Under Customs Act, Seizure without issuing SCN within Six Months is Illegal: Madras HC [Read Order]")
Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]
The Gujarat High Court quashed penalty orders against the petitioner, holding that statements of witnesses who fail to appear for cross‑examination cannot be mechanically relied upon under Section...
![Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/2112640-statements-absent-witnesses-testimony-customs-act-gujarat-hc-quashes-penalty-order-taxscan.webp "Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]")
Adama India’s “Flamberge” is a Plant Growth Promoter and not Fertilizer: Customs AAR places Product under CTH 3808 [Read Order]
The Customs Authority for Advance Rulings (CAAR), Mumbai has ruled that Adama India Private Limited’s product “Flamberge” - described by the company as a bio-stimulant is not classifiable as a...
![Adama India’s “Flamberge” is a Plant Growth Promoter and not Fertilizer: Customs AAR places Product under CTH 3808 [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/2112326-adama-indias-flamberge-plant-growth-promoter-fertilizer-customs-aar-places-product-under-cth-3808-taxscan.webp "Adama India’s “Flamberge” is a Plant Growth Promoter and not Fertilizer: Customs AAR places Product under CTH 3808 [Read Order]")
887g Gold in Paste Form Recovered from Passenger's Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]
The High Court of Delhi has permitted the petitioner to challenge it through the statutory appeal mechanism while disposing of a writ petition concerning the seizure and confiscation of gold...
![887g Gold in Paste Form Recovered from Passengers Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/2111226-887g-gold-paste-recovered-passenger-body-delhi-hc-appeal-absolute-confiscation-order-taxscan.webp "887g Gold in Paste Form Recovered from Passengers Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]")