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 86.2457 hectares at Karasur village, Villianur Taluk, Puducherry District as a Special Economic Zone for a multi-sector SEZ under the SEZ Act, after satisfaction of the statutory requirements and grant of letter of approval. It also constitutes an Approval Committee for the zone with specified ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for functions under the Act. 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.
The Central Government notifies 86.2457 hectares at Karasur village, Villianur Taluk, Puducherry District as a Special Economic Zone for a multi-sector SEZ under the SEZ Act, after satisfaction of the statutory requirements and grant of letter of approval. It also constitutes an Approval Committee for the zone with specified ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for functions under the Act. 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.
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