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...
Preferential electronic Certificates of Origin for exports to the UK under the India-UK CETA will be available on the Trade Connect ePlatform from July 15, 2026. Exporters may obtain eCoOs through self-declaration or an authorised agency. Self-declaration requires an IEC-linked valid digital signature and upload of the applicant's scanned ink signature; applications may be submitted using digital signature or Aadhaar authentication without a fee. Self-declared certificates are generated as electronic and physical copies with QR codes and digital signatures. Agency-issued certificates are generated after authorised-agency approval and include the issuing officer's signature image and agency stamp. Certificate authenticity may be verified through the platform using the CoO number.
Preferential electronic Certificates of Origin for exports to the UK under the India-UK CETA will be available on the Trade Connect ePlatform from July 15, 2026. Exporters may obtain eCoOs through self-declaration or an authorised agency. Self-declaration requires an IEC-linked valid digital signature and upload of the applicant's scanned ink signature; applications may be submitted using digital signature or Aadhaar authentication without a fee. Self-declared certificates are generated as electronic and physical copies with QR codes and digital signatures. Agency-issued certificates are generated after authorised-agency approval and include the issuing officer's signature image and agency stamp. Certificate authenticity may be verified through the platform using the CoO number.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4790
Join Channel
TaxTMI 
