Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Customs duty is retrospectively waived for imports of goods used for generation of nuclear power, falling under tariff item 8401 30 00, where the goods were covered by the cited exemption notification. The Central Government records that non-levy of duty was generally prevalent for such imports during 1 April 2019 to 31 January 2026 and directs that the whole of the duty of customs otherwise payable for that period shall not be required to be paid.
Customs duty is retrospectively waived for imports of goods used for generation of nuclear power, falling under tariff item 8401 30 00, where the goods were covered by the cited exemption notification. The Central Government records that non-levy of duty was generally prevalent for such imports during 1 April 2019 to 31 January 2026 and directs that the whole of the duty of customs otherwise payable for that period shall not be required to be paid.
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