Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Permission is granted to SpiceJet Limited to undertake export and import transshipment of cargo handled by the custodian AAICLAS from the Air Cargo Complex, Kolkata to other customs-notified Indian airports using its domestic flights, for a period up to 05.03.2026; the permission may be renewed on satisfactory compliance and may be withdrawn upon notice with reasons, enabling lawful movement of transshipped cargo under the prescribed legal framework. For export transshipment, bond debits apply on grant of transshipment permission and are credited upon proof of handover at the gateway port, and SpiceJet remains solely liable for shortages or pilferage, payable as the value of goods with applicable interest, penalty and cess. For import transshipment, SpiceJet is liable for shortages or pilferage, payable as customs duty and other levies with applicable interest and penalty.
Permission is granted to SpiceJet Limited to undertake export and import transshipment of cargo handled by the custodian AAICLAS from the Air Cargo Complex, Kolkata to other customs-notified Indian airports using its domestic flights, for a period up to 05.03.2026; the permission may be renewed on satisfactory compliance and may be withdrawn upon notice with reasons, enabling lawful movement of transshipped cargo under the prescribed legal framework. For export transshipment, bond debits apply on grant of transshipment permission and are credited upon proof of handover at the gateway port, and SpiceJet remains solely liable for shortages or pilferage, payable as the value of goods with applicable interest, penalty and cess. For import transshipment, SpiceJet is liable for shortages or pilferage, payable as customs duty and other levies with applicable interest and penalty.
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