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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Entities generating over 100 metric tonnes of used oil annually must comply with the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023. Key terms include "business," "collection point," "collection agent," "energy recovery," and "environmentally sound management." Producers, collection agents, recyclers, and used oil importers must register with the Central Pollution Control Board (CPCB) on the portal. Extended Producer Responsibility (EPR) mandates recycling targets, with penalties for non-compliance. EPR certificates are issued to recyclers and can be traded. The CPCB oversees compliance, supported by state bodies and a Steering Committee. Environmental compensation and prosecution apply for violations.
Entities generating over 100 metric tonnes of used oil annually must comply with the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023. Key terms include "business," "collection point," "collection agent," "energy recovery," and "environmentally sound management." Producers, collection agents, recyclers, and used oil importers must register with the Central Pollution Control Board (CPCB) on the portal. Extended Producer Responsibility (EPR) mandates recycling targets, with penalties for non-compliance. EPR certificates are issued to recyclers and can be traded. The CPCB oversees compliance, supported by state bodies and a Steering Committee. Environmental compensation and prosecution apply for violations.
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