Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
The Central Board of Indirect Taxes and Customs has substituted revised tariff value tables fixing import tariff values for specified edible oils, brass scrap, areca nut, gold and silver under its power in subsection (2) of section 14 of the Customs Act. The notification sets specific US$ values per metric tonne for various palm and soybean oils and brass scrap, per 10 grams or kilogram for gold and silver items (including specified exclusions for certain silver and gold forms), and per metric tonne for areca nuts; most entries state no change. The amended tables replace TABLE1, TABLE2 and TABLE3 and take effect from 4 February 2026.
The Central Board of Indirect Taxes and Customs has substituted revised tariff value tables fixing import tariff values for specified edible oils, brass scrap, areca nut, gold and silver under its power in subsection (2) of section 14 of the Customs Act. The notification sets specific US$ values per metric tonne for various palm and soybean oils and brass scrap, per 10 grams or kilogram for gold and silver items (including specified exclusions for certain silver and gold forms), and per metric tonne for areca nuts; most entries state no change. The amended tables replace TABLE1, TABLE2 and TABLE3 and take effect from 4 February 2026.
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