Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Anti-dumping duty incurred on imports made while the notification was in force remained recoverable after expiry, because liability arose at import and customs recovery provisions applied to non-levy during that period. Under the EXIM Policy, manufacture required a process producing a new product with distinctive name, character or use; mere relabelling or segregation was insufficient, so the 100% EOU exemption could not be used where imported goods were diverted into the Domestic Tariff Area without manufacture. Penalty for wilful suppression was mandatory, subject to the statutory reduced-penalty option if paid within time. Anti-dumping duty was excluded from assessable value for CVD and SAD, and excise duty on DTA clearances could not be set off against customs or anti-dumping duty.
Anti-dumping duty incurred on imports made while the notification was in force remained recoverable after expiry, because liability arose at import and customs recovery provisions applied to non-levy during that period. Under the EXIM Policy, manufacture required a process producing a new product with distinctive name, character or use; mere relabelling or segregation was insufficient, so the 100% EOU exemption could not be used where imported goods were diverted into the Domestic Tariff Area without manufacture. Penalty for wilful suppression was mandatory, subject to the statutory reduced-penalty option if paid within time. Anti-dumping duty was excluded from assessable value for CVD and SAD, and excise duty on DTA clearances could not be set off against customs or anti-dumping duty.
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