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 CBIC issued instructions allowing Equipment Type Approval (ETA) for license-exempt wireless equipment devices on a self-declaration basis through the SARAL Sanchar portal. ETA holders must obtain necessary clearances from DGFT before importing the equipment and ensure compliance with import regulations. The Public Notice modifies earlier instructions and serves as a Standing Order for Chennai-IV (Export) Commissionerate officers.
The CBIC issued instructions allowing Equipment Type Approval (ETA) for license-exempt wireless equipment devices on a self-declaration basis through the SARAL Sanchar portal. ETA holders must obtain necessary clearances from DGFT before importing the equipment and ensure compliance with import regulations. The Public Notice modifies earlier instructions and serves as a Standing Order for Chennai-IV (Export) Commissionerate officers.
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