Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Re-Classification of "Hot/Cold Rolled Stainless Steel Coils - Exemption from duty - Certificate of Origin - The Tribunal noted that the appellants provided substantial evidence, including the Indian Standard IS 15997; 2012 and an email clarification from the India Stainless Steel Development Association, supporting their classification. The Tribunal found that the lower nickel content as per the Indian Standard still categorizes the steel under "Austenitic Nickel Chromium Stainless Steel", dismissing the department's reliance on other sources suggesting a higher nickel content requirement. - The Tribunal acknowledged that the denial of exemption based on the manufacturer's identity was inappropriate, as the goods met the required specifications and were accompanied by a Certificate of Origin, satisfying the conditions under the Asia Pacific Trade Agreement Rules.
Re-Classification of "Hot/Cold Rolled Stainless Steel Coils - Exemption from duty - Certificate of Origin - The Tribunal noted that the appellants provided substantial evidence, including the Indian Standard IS 15997; 2012 and an email clarification from the India Stainless Steel Development Association, supporting their classification. The Tribunal found that the lower nickel content as per the Indian Standard still categorizes the steel under "Austenitic Nickel Chromium Stainless Steel", dismissing the department's reliance on other sources suggesting a higher nickel content requirement. - The Tribunal acknowledged that the denial of exemption based on the manufacturer's identity was inappropriate, as the goods met the required specifications and were accompanied by a Certificate of Origin, satisfying the conditions under the Asia Pacific Trade Agreement Rules.
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