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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The Central Government notifies 8.6230 hectares at Thattanchavady village, Oulgaret Taluk, Puducherry, as a Special Economic Zone for IT/ITES development after recording satisfaction that the requirements under the Special Economic Zones Act, 2005 and the grant of letter of approval were fulfilled. It also constitutes the SEZ Approval Committee with ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for the purposes of section 14. The notification further appoints 27 May 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act, 1962.
The Central Government notifies 8.6230 hectares at Thattanchavady village, Oulgaret Taluk, Puducherry, as a Special Economic Zone for IT/ITES development after recording satisfaction that the requirements under the Special Economic Zones Act, 2005 and the grant of letter of approval were fulfilled. It also constitutes the SEZ Approval Committee with ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for the purposes of section 14. The notification further appoints 27 May 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act, 1962.
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