Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
This notification amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 by revising the All Industry Rates (AIRs) of duty drawback for gold and silver jewellery/articles under Chapter 71 of the Customs Tariff. The AIR for tariff item 711301 is revised from 704.1 to 335.50, for tariff item 711302 from 8949 to 4468.10, and for tariff item 711401 from 8949 to 4468.10. The amendment is issued by the Central Government u/s 75 of the Customs Act, 1962 and sub-section (2) of Section 37 of the Central Excise Act, 1944, read with Rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017.
This notification amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 by revising the All Industry Rates (AIRs) of duty drawback for gold and silver jewellery/articles under Chapter 71 of the Customs Tariff. The AIR for tariff item 711301 is revised from 704.1 to 335.50, for tariff item 711302 from 8949 to 4468.10, and for tariff item 711401 from 8949 to 4468.10. The amendment is issued by the Central Government u/s 75 of the Customs Act, 1962 and sub-section (2) of Section 37 of the Central Excise Act, 1944, read with Rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017.
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