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...
Personal-use classification under Customs Tariff Heading 9804 applies only to articles that are otherwise dutiable. A keyboard specifically classifiable under CTH 8471 6040 at a free rate is not "dutiable goods" because it is not chargeable to duty. Importation for personal use does not alter that status or move the keyboard into CTH 9804 9000. The same requirement governs the IGST Schedule IV entry for dutiable articles intended for personal use. Accordingly, no Basic Customs Duty or IGST was leviable on the freely importable keyboard.
Personal-use classification under Customs Tariff Heading 9804 applies only to articles that are otherwise dutiable. A keyboard specifically classifiable under CTH 8471 6040 at a free rate is not "dutiable goods" because it is not chargeable to duty. Importation for personal use does not alter that status or move the keyboard into CTH 9804 9000. The same requirement governs the IGST Schedule IV entry for dutiable articles intended for personal use. Accordingly, no Basic Customs Duty or IGST was leviable on the freely importable keyboard.
Note: It is a system-generated summary and is for quick reference only.
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