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...
Anti-dumping duty on Phthalic Anhydride classified under tariff item 2917 35 00 is continued on imports originating in or exported from the People's Republic of China and the Republic of Korea. The duty applies whether the goods are directly exported from those countries or are exported through another country, at the prescribed producer-neutral rates per metric tonne. The measure replaces the earlier notification and remains effective for five years from publication unless earlier revoked, superseded or amended. Duty is payable in Indian currency, using the applicable customs exchange rate on the bill-of-entry date.
Anti-dumping duty on Phthalic Anhydride classified under tariff item 2917 35 00 is continued on imports originating in or exported from the People's Republic of China and the Republic of Korea. The duty applies whether the goods are directly exported from those countries or are exported through another country, at the prescribed producer-neutral rates per metric tonne. The measure replaces the earlier notification and remains effective for five years from publication unless earlier revoked, superseded or amended. Duty is payable in Indian currency, using the applicable customs exchange rate on the bill-of-entry date.
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