Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
The Central Board of Indirect Taxes and Customs issued Notification No. 03/2025-Customs (N.T.) amending tariff values for import of edible oils like crude palm oil, RBD palm oil, crude palmolein, RBD palmolein, crude soyabean oil, brass scrap, gold, silver in any form, and areca nuts effective 16th January 2025 u/s 14(2) of the Customs Act 1962.
The Central Board of Indirect Taxes and Customs issued Notification No. 03/2025-Customs (N.T.) amending tariff values for import of edible oils like crude palm oil, RBD palm oil, crude palmolein, RBD palmolein, crude soyabean oil, brass scrap, gold, silver in any form, and areca nuts effective 16th January 2025 u/s 14(2) of the Customs Act 1962.
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