Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Raw sugar under tariff heading 1701 is exempt from the whole of customs duty under the First Schedule to the Customs Tariff Act when imported within a Tariff Rate Quota of 10 lakh MT. The exemption applies immediately until 31 October 2026. Importers must receive TRQ allotment from DGFT under the applicable Handbook of Procedures, and the electronic authorisation must identify the importer, IEC, notification, tariff heading, quantity and validity. Customs clearance is permitted only through electronic debit of the authorised quota in ICES.
Raw sugar under tariff heading 1701 is exempt from the whole of customs duty under the First Schedule to the Customs Tariff Act when imported within a Tariff Rate Quota of 10 lakh MT. The exemption applies immediately until 31 October 2026. Importers must receive TRQ allotment from DGFT under the applicable Handbook of Procedures, and the electronic authorisation must identify the importer, IEC, notification, tariff heading, quantity and validity. Customs clearance is permitted only through electronic debit of the authorised quota in ICES.
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