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...
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The Circular No. 03/2024-Customs issued with the aim to promote gender inclusivity and ensure a safe working environment for women in the customs sector. It emphasizes the need for custodians of customs facilities to provide gender-specific infrastructure including special Exim counters for the female customs brokers/traders, separate workplace, customer care cells, essential utilities, restrooms etc. and comply with relevant laws to support the participation and well-being of women in trade-related roles.
The Circular No. 03/2024-Customs issued with the aim to promote gender inclusivity and ensure a safe working environment for women in the customs sector. It emphasizes the need for custodians of customs facilities to provide gender-specific infrastructure including special Exim counters for the female customs brokers/traders, separate workplace, customer care cells, essential utilities, restrooms etc. and comply with relevant laws to support the participation and well-being of women in trade-related roles.
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