Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Notification substitutes revised Tables specifying tariff values for specified edible oils, brass scrap, areca nut, gold and silver; each entry sets the applicable tariff value in US dollars per metric tonne or per specified unit, with most values unchanged and explicit descriptions and explanatory notes for covered forms of gold and silver. The substituted Tables become operative from 23 January 2026, making these tariff values binding for customs valuation and import assessment for the described tariff items and specified modes of importation.
Notification substitutes revised Tables specifying tariff values for specified edible oils, brass scrap, areca nut, gold and silver; each entry sets the applicable tariff value in US dollars per metric tonne or per specified unit, with most values unchanged and explicit descriptions and explanatory notes for covered forms of gold and silver. The substituted Tables become operative from 23 January 2026, making these tariff values binding for customs valuation and import assessment for the described tariff items and specified modes of importation.
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