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Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
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Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The Customs exemption relating to Agriculture Infrastructure and Development Cess on ammonium nitrate is extended by amending the principal notification: the date in paragraph 2 is substituted from 30 June 2026 to 15 July 2026. The amendment operates to continue the exemption period for the specified commodity for the extended period, without changing the underlying exemption framework.
The Customs exemption relating to Agriculture Infrastructure and Development Cess on ammonium nitrate is extended by amending the principal notification: the date in paragraph 2 is substituted from 30 June 2026 to 15 July 2026. The amendment operates to continue the exemption period for the specified commodity for the extended period, without changing the underlying exemption framework.
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