Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Notification No. 42/2025-Customs is amended by substituting the existing table with a revised table prescribing tariff-item-wise rates of basic customs duty (BCD), Agriculture Infrastructure and Development Cess (AIDC) and health cess for specified goods covered under the first tranche of tariff concessions under the India-EFTA arrangement (Norway). The substituted table updates the applicable concessional duty structure for the listed tariff items and descriptions, determining the duty payable on their importation in accordance with the revised rates. The amendment comes into force on 1 January 2026.
Notification No. 42/2025-Customs is amended by substituting the existing table with a revised table prescribing tariff-item-wise rates of basic customs duty (BCD), Agriculture Infrastructure and Development Cess (AIDC) and health cess for specified goods covered under the first tranche of tariff concessions under the India-EFTA arrangement (Norway). The substituted table updates the applicable concessional duty structure for the listed tariff items and descriptions, determining the duty payable on their importation in accordance with the revised rates. The amendment comes into force on 1 January 2026.
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