Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
SEZ Units and Developers are now exempt from QCOs issued under the BIS Act, 2016 for import of all permissible goods needed for authorised operations within SEZs, including raw materials, components, consumables, spares and capital goods, in line with the SEZ Act, 2005 and Rule 27 of the SEZ Rules, 2006. The exemption applies only to use within the SEZ; any removal, transfer or clearance of imported goods, or goods made from them, into the Domestic Tariff Area must comply with applicable QCOs, BIS requirements and other laws in force at the time of clearance. An undertaking must be furnished to the Development Commissioner at import.
SEZ Units and Developers are now exempt from QCOs issued under the BIS Act, 2016 for import of all permissible goods needed for authorised operations within SEZs, including raw materials, components, consumables, spares and capital goods, in line with the SEZ Act, 2005 and Rule 27 of the SEZ Rules, 2006. The exemption applies only to use within the SEZ; any removal, transfer or clearance of imported goods, or goods made from them, into the Domestic Tariff Area must comply with applicable QCOs, BIS requirements and other laws in force at the time of clearance. An undertaking must be furnished to the Development Commissioner at import.
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