Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
M/s Central Warehousing Corporation's appointment is renewed as custodian of cargo at the Impex Park Container Freight Station and as Customs Cargo Service Provider for a further five years from 01.04.2026. The custodian role covers imported goods until home consumption, warehousing or transhipment, and export cargo for examination and stuffing until export through Jawaharlal Nehru Port. The approval is subject to compliance with the Customs Act, 1962 and the Handling of Cargo in Customs Area Regulations, 2009 and related instruments, and the approval may be reviewed for non-compliance.
M/s Central Warehousing Corporation's appointment is renewed as custodian of cargo at the Impex Park Container Freight Station and as Customs Cargo Service Provider for a further five years from 01.04.2026. The custodian role covers imported goods until home consumption, warehousing or transhipment, and export cargo for examination and stuffing until export through Jawaharlal Nehru Port. The approval is subject to compliance with the Customs Act, 1962 and the Handling of Cargo in Customs Area Regulations, 2009 and related instruments, and the approval may be reviewed for non-compliance.
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