Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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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