Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Notification substitutes Tables 1-3 in the existing Customs valuation schedule to fix tariff values for specified edible oils, brass scrap, areca nut, gold and silver, recording the precise US dollar rates for each listed tariff item. The amendment leaves the listed tariff values unchanged where noted and prescribes that the substitution takes effect from 30 January 2026, thereby determining the import valuation reference for those goods under the Customs notification regime.
Notification substitutes Tables 1-3 in the existing Customs valuation schedule to fix tariff values for specified edible oils, brass scrap, areca nut, gold and silver, recording the precise US dollar rates for each listed tariff item. The amendment leaves the listed tariff values unchanged where noted and prescribes that the substitution takes effect from 30 January 2026, thereby determining the import valuation reference for those goods under the Customs notification regime.
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