Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Notification No. 62/2022-Customs is further amended by inserting a new entry in Table I after S. No. 825, covering tariff item 26020010 for all goods at a customs duty rate of 0.0. The amendment operates under section 25(1) of the Customs Act, 1962 and changes the duty treatment of the specified imported goods under the principal notification. It is issued as a further amendment to the existing customs exemption framework for imports from Australia.
Notification No. 62/2022-Customs is further amended by inserting a new entry in Table I after S. No. 825, covering tariff item 26020010 for all goods at a customs duty rate of 0.0. The amendment operates under section 25(1) of the Customs Act, 1962 and changes the duty treatment of the specified imported goods under the principal notification. It is issued as a further amendment to the existing customs exemption framework for imports from Australia.
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