Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The SAED rate on exports of diesel outside India is revised by substituting the existing entry in the table of Notification No. 06/2026-Central Excise, so that the rate against serial number 2 becomes Rs. 14 per litre. The amendment is issued under the Central Excise Act, 1944 read with the Finance Act, 2002, and it takes effect from 16 June 2026.
The SAED rate on exports of diesel outside India is revised by substituting the existing entry in the table of Notification No. 06/2026-Central Excise, so that the rate against serial number 2 becomes Rs. 14 per litre. The amendment is issued under the Central Excise Act, 1944 read with the Finance Act, 2002, and it takes effect from 16 June 2026.
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