Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
The notification revises the standing tariff-value schedules by substituting three new tables fixing customs tariff values for specified edible oils, brass scrap, areca nut, gold and silver; each revised entry states the USD valuation per metric tonne or per weight unit, with most values unchanged. The amendment operates by replacing TABLE-1, TABLE-2 and TABLE-3 in the principal notification and takes effect from 2 February 2026, thereby making the listed tariff values the operative customs valuation benchmarks for imports and for claiming specified notification benefits where referenced entries apply.
The notification revises the standing tariff-value schedules by substituting three new tables fixing customs tariff values for specified edible oils, brass scrap, areca nut, gold and silver; each revised entry states the USD valuation per metric tonne or per weight unit, with most values unchanged. The amendment operates by replacing TABLE-1, TABLE-2 and TABLE-3 in the principal notification and takes effect from 2 February 2026, thereby making the listed tariff values the operative customs valuation benchmarks for imports and for claiming specified notification benefits where referenced entries apply.
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