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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
The import policy for Chapters 74 and 76 is amended to require NFMIMS registration for copper and aluminium imports by submission of advance online information and payment of the prescribed fee, with the registration application now permitted up to final Customs clearance or 'Out of Charge'. The application may still be filed no earlier than 60 days before expected arrival, and the automatic registration number remains valid for 75 days. The change relaxes the timing of registration and facilitates import clearance.
The import policy for Chapters 74 and 76 is amended to require NFMIMS registration for copper and aluminium imports by submission of advance online information and payment of the prescribed fee, with the registration application now permitted up to final Customs clearance or 'Out of Charge'. The application may still be filed no earlier than 60 days before expected arrival, and the automatic registration number remains valid for 75 days. The change relaxes the timing of registration and facilitates import clearance.
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