Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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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