Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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Fixes tariff values by substituting three tables in the principal customs notification to set specified import valuation rates for edible oils, brass scrap, areca nut, gold and silver; each listed commodity receives a stated tariff value in US dollars (per metric tonne, per kilogram, or per 10 grams as indicated) and gold/silver entries differentiate by form and exclusions. The substitution operates as the operative legal measure determining customs valuation for those imports and takes effect from 31 January 2026, thereby governing assessable value for duty purposes.
Fixes tariff values by substituting three tables in the principal customs notification to set specified import valuation rates for edible oils, brass scrap, areca nut, gold and silver; each listed commodity receives a stated tariff value in US dollars (per metric tonne, per kilogram, or per 10 grams as indicated) and gold/silver entries differentiate by form and exclusions. The substitution operates as the operative legal measure determining customs valuation for those imports and takes effect from 31 January 2026, thereby governing assessable value for duty purposes.
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