Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification o...
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Notification No. 62/2022-Customs is amended by substituting Table I and Table II to revise the schedule of specified goods and the applicable Basic Customs Duty (BCD) rates (and, where provided, additional levy rate parameters) for imports into India from Australia. The substituted tables prescribe item-wise tariff classifications, descriptions, and revised duty rates, including nil and concessional rates for specified tariff items and updated rate structures for certain goods assessed with reference to quantity or CIF value. The amended duty schedule applies to eligible imports from 1 January 2026, and customs duty liability is to be computed in accordance with the substituted tables from that date.
Notification No. 62/2022-Customs is amended by substituting Table I and Table II to revise the schedule of specified goods and the applicable Basic Customs Duty (BCD) rates (and, where provided, additional levy rate parameters) for imports into India from Australia. The substituted tables prescribe item-wise tariff classifications, descriptions, and revised duty rates, including nil and concessional rates for specified tariff items and updated rate structures for certain goods assessed with reference to quantity or CIF value. The amended duty schedule applies to eligible imports from 1 January 2026, and customs duty liability is to be computed in accordance with the substituted tables from that date.
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