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...
This notification amends the previous Notification No. 62/1994-Customs (N.T.) dated 21st November 1994 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance. It exercises the powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962. The amendment adds the customs port of Chhara in the state of Gujarat to the list of ports appointed for unloading imported goods and loading export goods or any class of such goods.
This notification amends the previous Notification No. 62/1994-Customs (N.T.) dated 21st November 1994 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance. It exercises the powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962. The amendment adds the customs port of Chhara in the state of Gujarat to the list of ports appointed for unloading imported goods and loading export goods or any class of such goods.
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