Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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ITC (HS) 2022 Schedule-I (Import Policy) is amended to align import classifications and policy conditions with the Finance Act, 2026, with immediate effect. The amendments delete, insert, split, merge and revise specified tariff entries across food products, chemicals, pharmaceuticals, leather, pulp, steel pipes, machinery and containers. Many newly specified entries carry a Free import policy, while pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition and lysergic acid entries require a no-objection certificate from the Narcotics Commissioner. Revised product descriptions are prescribed for selected chemical and steel-pipe classifications.
ITC (HS) 2022 Schedule-I (Import Policy) is amended to align import classifications and policy conditions with the Finance Act, 2026, with immediate effect. The amendments delete, insert, split, merge and revise specified tariff entries across food products, chemicals, pharmaceuticals, leather, pulp, steel pipes, machinery and containers. Many newly specified entries carry a Free import policy, while pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition and lysergic acid entries require a no-objection certificate from the Narcotics Commissioner. Revised product descriptions are prescribed for selected chemical and steel-pipe classifications.
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