Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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CBIC exercised powers under Section 7(1)(a) and 7(2) of Customs Act 1962 to amend Notification 61/94-Customs (N.T.) by designating Rajkot in Gujarat as a customs airport. The amendment authorizes Rajkot airport for unloading imported goods and loading export goods. This modification appears in the Table against serial number 6 relating to Gujarat as entry (e), expanding the network of customs-enabled airports in the state. The notification enhances trade facilitation by establishing new customs infrastructure for international cargo operations.
CBIC exercised powers under Section 7(1)(a) and 7(2) of Customs Act 1962 to amend Notification 61/94-Customs (N.T.) by designating Rajkot in Gujarat as a customs airport. The amendment authorizes Rajkot airport for unloading imported goods and loading export goods. This modification appears in the Table against serial number 6 relating to Gujarat as entry (e), expanding the network of customs-enabled airports in the state. The notification enhances trade facilitation by establishing new customs infrastructure for international cargo operations.
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