Legal Updates

 *Legal Updates : 2026*

*Gold and Tariff*: 

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, has made the  amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001. Due to his, Gold, in any form, in respect of which the benefit of entries at serial number 194 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed is affected. [Refer Gazette Notification dated 27 February 2026]

*Customs Act and imports of “PVC Suspension Resins” from China PR* 

An application has been filed by Chemplast Cuddalore Vinyls Limited, DCM Shriram Limited and DCW Limited before the Designated Authority  under the provisions of the Customs Tariff Act 1975, as amended from time to time  and the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 thereof, as amended from time to time  for imposition of countervailing duty investigation concerning imports of “PVC Suspension Resins” originating in or exported from China PR. 

It has been noted that the evidence provided by the applicants prima facie shows injury to the domestic industry caused by the alleged subsidized imports from China. [Refer Gazette Publication dated 26 Feb 2026 and Case No. CVD/02/2025]

*Food Safety and Law*

Draft of  Food Safety and Standards (Packaging)Amendment Regulations, 2026 has been published for comments. This Amendment is likely to amend  Food Safety and Standards (Packaging) Regulations, 2018. This new Amendment defines "“food grade contact material”means any material(s) that are used for manufacturing, processing, handling (including kitchenware, tableware, etc.), packaging, storage and transportation of food contact material should have demonstrated their compliance with specific safety standards under prescribed conditions and shall not endanger human and animal health and result in an unacceptable change in the composition and characteristics of food during its intended use.  [Refer Gazette Notification dated 26 February 2026]