Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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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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