Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Cross Recessed Screws Quality Control Order 2025 instituted a mandatory quality control regime with staged implementation for smaller enterprises; the implementation dates for small and micro enterprises were later deferred. Regulatory responsibility for iron and steel product HSN chapters was transferred to the steel ministry, and in response to stakeholder representations a one-time exemption was granted: consignments with inward entry dates from 1 November 2025 to 12 January 2026 are exempt from the QCO. Officers are instructed to implement the exemption and report difficulties to the Board.
Cross Recessed Screws Quality Control Order 2025 instituted a mandatory quality control regime with staged implementation for smaller enterprises; the implementation dates for small and micro enterprises were later deferred. Regulatory responsibility for iron and steel product HSN chapters was transferred to the steel ministry, and in response to stakeholder representations a one-time exemption was granted: consignments with inward entry dates from 1 November 2025 to 12 January 2026 are exempt from the QCO. Officers are instructed to implement the exemption and report difficulties to the Board.
Note: It is a system-generated summary and is for quick reference only.