Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Tariff values under the Customs Act are revised by substituting Tables 1 to 3 for specified goods, including crude palm oil, palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts. The notification fixes or restates the tariff values for these items, including no-change values for gold, silver and areca nuts, and applies specific tariff values for the listed oils and brass scrap. The operative effect is that customs valuation for the covered goods is to be determined using the substituted tariff values from 30 May 2026.
Tariff values under the Customs Act are revised by substituting Tables 1 to 3 for specified goods, including crude palm oil, palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts. The notification fixes or restates the tariff values for these items, including no-change values for gold, silver and areca nuts, and applies specific tariff values for the listed oils and brass scrap. The operative effect is that customs valuation for the covered goods is to be determined using the substituted tariff values from 30 May 2026.
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