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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The Ministry of Finance, Department of Revenue, u/s 14 of the Customs Act, 1962, amended tariff values for Edible Oils, Brass Scrap, Areca Nut, Gold, and Silver. New tables substituted previous ones, specifying tariff values per metric tonne or unit. Gold and Silver values vary based on form and purity. Effective from June 1, 2024, this notification 38/2024-Customs (N.T.), aims to regulate customs duties.
The Ministry of Finance, Department of Revenue, u/s 14 of the Customs Act, 1962, amended tariff values for Edible Oils, Brass Scrap, Areca Nut, Gold, and Silver. New tables substituted previous ones, specifying tariff values per metric tonne or unit. Gold and Silver values vary based on form and purity. Effective from June 1, 2024, this notification 38/2024-Customs (N.T.), aims to regulate customs duties.
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