Circular No. 35/2026- Customs dated 06.08.2026
Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 35/2026-Customs dated 06.08.2026 regarding SOP for clearance of imported goods
Tag: Import of Goods
ITC on import of goods and SEZ procurements cannot be denied for FY 2018-19 as GSTR 2A did not capture Import data during impugned period
The Hon’ble Karnataka High Court in Biocon Limited on account of mismatch between ITC claimed in Form GSTR-3B and ITC reflected in Form GSTR-2A, holding that during
DGFT – Policy Circular No. 08/2025-26 dated 17.12.2025
DGFT issued Policy Circular no. 08/2025-26 dated 17.12.2025 regarding Procedure for implementation of Import Management System for import of restricted IT Hardware (viz. Laptops, Tablets, All-in-one Personal Computers, Ultra small form factor computers and Servers under HSN 8471) for the calendar year 2026