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...
Whether customs duty was payable on re-imported pharmaceuticals cleared for destruction: held that Rule 31, Drugs and Cosmetics Rules, prohibits import of drugs with under 60% residual shelf life except where permitted solely for destruction, and such permission does not itself waive duty at customs. The proper course was assessment and demand of duty at clearance or invocation of section 23 Customs Act for remission by relinquishing title; the adjudicating authority failed to examine whether duty should have been levied or remission claimed. Because permission limited use to destruction, no penalty for illegal import arises; matter remanded for fresh adjudication on duty liability. - CESTAT
Whether customs duty was payable on re-imported pharmaceuticals cleared for destruction: held that Rule 31, Drugs and Cosmetics Rules, prohibits import of drugs with under 60% residual shelf life except where permitted solely for destruction, and such permission does not itself waive duty at customs. The proper course was assessment and demand of duty at clearance or invocation of section 23 Customs Act for remission by relinquishing title; the adjudicating authority failed to examine whether duty should have been levied or remission claimed. Because permission limited use to destruction, no penalty for illegal import arises; matter remanded for fresh adjudication on duty liability. - CESTAT
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