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Duty-free status limits fiscal levies but does not exempt...

Duty-free shop sales remain subject to domestic regulatory laws, while nicotine pouch licensing requires product-specific classification assessment.

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Customs September 23, 2026 Case Laws HC
Duty-free status limits fiscal levies but does not exempt imported goods warehoused, re-exported or sold through airport duty-free shops from domestic regulatory or public-health requirements. Goods entering Indian territorial waters remain imported goods even without clearance for home consumption, and restrictions under other laws may make them prohibited under the customs regime. Nicotine pouches require product-specific assessment of composition, intended use, statutory drug classification and any available exemption. Where product particulars are unavailable, classification and any import-licensing or registration requirement remain for reasoned determination by the appropriate authority upon submission of supporting material.

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Acts Income Tax