Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
