Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Imports of Glufosinate and its salt from the People's Republic of China, already subject to anti-dumping duty, will be provisionally assessed pending completion of the anti-absorption review under the Customs Tariff Rules. The provisional assessment applies until the Central Government takes a decision under rule 31(3), and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty under the 2025 notification continues to be levied and collected on these imports in accordance with that notification.
Imports of Glufosinate and its salt from the People's Republic of China, already subject to anti-dumping duty, will be provisionally assessed pending completion of the anti-absorption review under the Customs Tariff Rules. The provisional assessment applies until the Central Government takes a decision under rule 31(3), and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty under the 2025 notification continues to be levied and collected on these imports in accordance with that notification.
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