Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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Tariff Rate Quota procedures are incorporated into paragraph 2.92 and Appendix 2A of the Handbook of Procedure 2023 for specified imports under the India-Oman CEPA. The amendments prescribe tariff elimination or reduction modalities and quota conditions for listed goods, including dates, marble, petrochemicals, plastics, metals and wires. Importers must claim the applicable quota benefit under the relevant customs notification and produce an Oman-issued Certificate of Origin at clearance. TRQ applications must be filed online with the prescribed fee; annual applications from FY 2027-28 onward are due by 28 February of the preceding financial year. Authorisations are issued electronically, debited through ICES, and remain valid for up to 12 months or the financial-year end, whichever is earlier.
Tariff Rate Quota procedures are incorporated into paragraph 2.92 and Appendix 2A of the Handbook of Procedure 2023 for specified imports under the India-Oman CEPA. The amendments prescribe tariff elimination or reduction modalities and quota conditions for listed goods, including dates, marble, petrochemicals, plastics, metals and wires. Importers must claim the applicable quota benefit under the relevant customs notification and produce an Oman-issued Certificate of Origin at clearance. TRQ applications must be filed online with the prescribed fee; annual applications from FY 2027-28 onward are due by 28 February of the preceding financial year. Authorisations are issued electronically, debited through ICES, and remain valid for up to 12 months or the financial-year end, whichever is earlier.
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