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...
The Central Government, exercising powers under section 9A(1) and (5) of the Customs Tariff Act, 1975, and rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty) Rules, 1995, amended Notification No. 37/2020-Customs (ADD) to extend the anti-dumping duty on imports of clear float glass originating from Malaysia. The extension prolongs the levy of the anti-dumping duty until 10 February 2026, unless revoked, superseded, or amended earlier. This extension follows a review initiated by the designated authority to assess the continuation of the duty. The amendment ensures continued protection against dumped imports of the subject goods, maintaining the anti-dumping duty regime established in 2020.
The Central Government, exercising powers under section 9A(1) and (5) of the Customs Tariff Act, 1975, and rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty) Rules, 1995, amended Notification No. 37/2020-Customs (ADD) to extend the anti-dumping duty on imports of clear float glass originating from Malaysia. The extension prolongs the levy of the anti-dumping duty until 10 February 2026, unless revoked, superseded, or amended earlier. This extension follows a review initiated by the designated authority to assess the continuation of the duty. The amendment ensures continued protection against dumped imports of the subject goods, maintaining the anti-dumping duty regime established in 2020.
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