CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Public Notice No. 19/2025-26 issued by the Customs authority at Mundra prescribes a streamlined procedure for assessment of paraffin under TI 27101990. First-time import consignments must have representative sealed samples drawn and sent to CRCL for testing. For subsequent imports by manufacturers who are actual users, Bills of Entry will be finally assessed on a second check basis without sampling, provided a valid CRCL test report (not older than six months for the same item and supplier) is produced and supporting documents are uploaded on e-Sanchit. Other importers' Bills of Entry will be assessed on a second check basis with sampling. Officers may still order testing where reasonable doubt exists.
Public Notice No. 19/2025-26 issued by the Customs authority at Mundra prescribes a streamlined procedure for assessment of paraffin under TI 27101990. First-time import consignments must have representative sealed samples drawn and sent to CRCL for testing. For subsequent imports by manufacturers who are actual users, Bills of Entry will be finally assessed on a second check basis without sampling, provided a valid CRCL test report (not older than six months for the same item and supplier) is produced and supporting documents are uploaded on e-Sanchit. Other importers' Bills of Entry will be assessed on a second check basis with sampling. Officers may still order testing where reasonable doubt exists.
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