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    Mixed iron ore consignments must be classified as a whole, while declared export values govern final self-assessment.
    Customs Broker due diligence upheld where valid GST registration existed on export date, restoring the licence.
    Finality of rehabilitation orders bars reopened tax exemption claims where the State expressly refused consent to the concession clause.
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    GST treatment of temple auction rights: licence-based supplies taxed, with limited exemptions for harvesting and precinct rentals.
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      A notification changing the import policy for goods under CTH...

      Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.

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      CustomsJune 6, 2026Case LawsHC
      A notification changing the import policy for goods under CTH 7113 from "Free" to "Restricted" took effect only on publication in the e-Official Gazette, and the exact time of electronic publication was legally material. Consignments that had already been dispatched and had arrived in India before that publication could not be subjected to the later restriction, because subordinate legislation under the foreign trade regime operates prospectively. Since the last consignment had reached the port before the notification was published, the earlier import policy governed, and the authorities were directed to clear and release the goods.

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      ActsIncome Tax