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    Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
    Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
    Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
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    Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
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    Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
    Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.
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      Renewal approval permits OSCAR Freight Pvt. Ltd. to operate...

      Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.

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      CustomsAugust 3, 2026Circulars
      Renewal approval permits OSCAR Freight Pvt. Ltd. to operate export bonded trucking for air cargo from Air Cargo Complex, Kolkata to customs-notified airports, ICDs, AFSs and CFSs within India. The permission remains valid for three years or until bond validity expires, whichever is earlier, and restricts movement to closed-body trucks under ECTS seal. Bond debit applies when cargo is collected and credit upon delivery to destination Customs; the transhipper bears liability for shortages or pilferage, including the goods' value and applicable interest, penalty and cess. Bank guarantee submission is waived based on the stated prior transshipment volume. Operations remain subject to specified customs transit, cargo-handling and foreign trade requirements, and permission may be renewed or withdrawn after notice and an opportunity of hearing.

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      ActsIncome Tax