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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The JNCH issues Public Notice regarding the weighment of self-sealed export containers in the Central Parking Plaza (CPP). Effective from March 1, 2024, all non-AEO exporters claiming drawback amounts exceeding Rs. 1 Lakh or IGST refund amounts over Rs. 5 Lakhs must have their containers weighed at CPP before Customs registration. The containers must carry weighment slips from the CPP custodian for Shipping Bill registration. The custodian is responsible for ensuring smooth weighment processes to minimize exporter inconvenience.
The JNCH issues Public Notice regarding the weighment of self-sealed export containers in the Central Parking Plaza (CPP). Effective from March 1, 2024, all non-AEO exporters claiming drawback amounts exceeding Rs. 1 Lakh or IGST refund amounts over Rs. 5 Lakhs must have their containers weighed at CPP before Customs registration. The containers must carry weighment slips from the CPP custodian for Shipping Bill registration. The custodian is responsible for ensuring smooth weighment processes to minimize exporter inconvenience.
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