De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
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Advance ruling on classification of roasted areca nuts was declined because the issue stood concluded by a binding HC decision and, under proviso (b) to section 281(2) of the Customs Act, 1962, the authority would not rule on a question already settled; consequently, no classification ruling was issued. On eligibility for preferential BCD exemption under Sr. No. 172 of Notification No. 46/2011-Cus, the benefit was held conditional upon the importer proving, to the satisfaction of the proper officer, that the goods originate in the specified countries and that the applicable ASEAN-India origin rules and the 2020 CAROTAR requirements are complied with. - AAR
Advance ruling on classification of roasted areca nuts was declined because the issue stood concluded by a binding HC decision and, under proviso (b) to section 281(2) of the Customs Act, 1962, the authority would not rule on a question already settled; consequently, no classification ruling was issued. On eligibility for preferential BCD exemption under Sr. No. 172 of Notification No. 46/2011-Cus, the benefit was held conditional upon the importer proving, to the satisfaction of the proper officer, that the goods originate in the specified countries and that the applicable ASEAN-India origin rules and the 2020 CAROTAR requirements are complied with. - AAR
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