Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Notification No. 45/2025-Customs is construed strictly: DSIR recognition is a necessary but not sufficient condition, because the importer must also show that each item is a notified consumable, essential for approved research, supported by the prescribed certificate, and actually used for the stated end use. On that basis, pre-Exhibit Batch R&D imports consumed or substantially used in experimentation, formulation, validation and related research can qualify, subject to full compliance with the conditions. Imports linked to the Exhibit Batch do not qualify if the goods are transferred to the manufacturing facility, or if the manufacturing facility itself imports them, because the eligible importer requirement and transfer prohibition are not met.
Notification No. 45/2025-Customs is construed strictly: DSIR recognition is a necessary but not sufficient condition, because the importer must also show that each item is a notified consumable, essential for approved research, supported by the prescribed certificate, and actually used for the stated end use. On that basis, pre-Exhibit Batch R&D imports consumed or substantially used in experimentation, formulation, validation and related research can qualify, subject to full compliance with the conditions. Imports linked to the Exhibit Batch do not qualify if the goods are transferred to the manufacturing facility, or if the manufacturing facility itself imports them, because the eligible importer requirement and transfer prohibition are not met.
Note: It is a system-generated summary and is for quick reference only.
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