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...
IGST on raw sugar actually imported under the Advance Authorisation Scheme and converted once to the Tariff Rate Quota Scheme must be paid at the port of import through reassessment of the relevant bill of entry. The assessment group must cancel the existing out-of-charge order, reassess the bill of entry to levy tax, and generate an electronic challan in the Customs EDI System. After payment, a notional out-of-charge order must transmit IGST payment details to GSTN. Interest on the IGST payment is waived. Input tax credit remains available only subject to applicable CGST Act eligibility and conditions. Payment through the Voluntary Payment Challan module is prohibited for this process.
IGST on raw sugar actually imported under the Advance Authorisation Scheme and converted once to the Tariff Rate Quota Scheme must be paid at the port of import through reassessment of the relevant bill of entry. The assessment group must cancel the existing out-of-charge order, reassess the bill of entry to levy tax, and generate an electronic challan in the Customs EDI System. After payment, a notional out-of-charge order must transmit IGST payment details to GSTN. Interest on the IGST payment is waived. Input tax credit remains available only subject to applicable CGST Act eligibility and conditions. Payment through the Voluntary Payment Challan module is prohibited for this process.
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