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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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DGFT makes amendments in Para 2.31 of the Foreign Trade Policy, 2023 and ITC HS 2022 Schedule 1 Import Policy. It amends import policies for electronics and IT goods, emphasizing compulsory registration requirements and labelling standards. It also introduces provisions for testing and clearance of LED products. These amendments align with the re-notification of the Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 under the BIS Act 2016. The notification is approved by the Minister of Commerce & Industry.
DGFT makes amendments in Para 2.31 of the Foreign Trade Policy, 2023 and ITC HS 2022 Schedule 1 Import Policy. It amends import policies for electronics and IT goods, emphasizing compulsory registration requirements and labelling standards. It also introduces provisions for testing and clearance of LED products. These amendments align with the re-notification of the Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 under the BIS Act 2016. The notification is approved by the Minister of Commerce & Industry.
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