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of <h1>Declare Full Cashew Kernel Details in Bills of Entry; Avoid Penalties u/s 117 of Customs Act, 1962.</h1> Importers, exporters, and trade professionals are informed that when filing Bills of Entry for cashew kernel consignments under specified tariff headings, a complete description of the goods must be declared. This includes specifications such as general and special characteristics, grade, size, color, origin, and any other relevant parameters. The correct unit code from the Customs Tariff Act, 1975 must be used. Incomplete descriptions or incorrect unit codes will lead to first check examination and necessary amendments, with non-compliance attracting penalties under Section 117 of the Customs Act, 1962.
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