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...
The circular addresses the disposal of Unmanned Aircraft Systems (UAS), Unmanned Aerial Vehicles Systems (UAV), Remotely Piloted Aircraft Systems (RPAS), commonly known as Drones. The circular modifies certain provisions outlined in a previous circular. Notably, it specifies the process for communication of changes in Nodal Officers to the Commissioner (Investigation-Customs) at the Central Board of Indirect Taxes and Customs (CBIC). The Nodal Officers, preferably at the level of Director/Deputy Secretary, are designated from various organizations such as SPG, CRPF, NSG, NTRO, CISF, BSF, ITBP, DGI GS Branch, O/o JS (Navy and Def Staff), Department of Military Affairs, and Assam Rifles. Each Nodal Officer is identified with their respective organization, name, rank/designation, and contact details. The circular aims to streamline the handling of UAS/UAV/RPAS/Drones by establishing clear communication channels and designated personn
The circular addresses the disposal of Unmanned Aircraft Systems (UAS), Unmanned Aerial Vehicles Systems (UAV), Remotely Piloted Aircraft Systems (RPAS), commonly known as Drones. The circular modifies certain provisions outlined in a previous circular. Notably, it specifies the process for communication of changes in Nodal Officers to the Commissioner (Investigation-Customs) at the Central Board of Indirect Taxes and Customs (CBIC). The Nodal Officers, preferably at the level of Director/Deputy Secretary, are designated from various organizations such as SPG, CRPF, NSG, NTRO, CISF, BSF, ITBP, DGI GS Branch, O/o JS (Navy and Def Staff), Department of Military Affairs, and Assam Rifles. Each Nodal Officer is identified with their respective organization, name, rank/designation, and contact details. The circular aims to streamline the handling of UAS/UAV/RPAS/Drones by establishing clear communication channels and designated personn
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