Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Period for filing Annual RoDTEP Return for FY 2023-24 is extended to 31 March 2026 subject to payment of a composition fee of Rs 15,000; non-filing after the extended date will attract measures under the Handbook of Procedures, including denial of RoDTEP benefits and scroll-out of scrips. The extension operates as an administrative relief to facilitate export compliance and ease of doing business, while preserving enforcement action specified in para 4.94 of the HBP where returns remain unfiled.
Period for filing Annual RoDTEP Return for FY 2023-24 is extended to 31 March 2026 subject to payment of a composition fee of Rs 15,000; non-filing after the extended date will attract measures under the Handbook of Procedures, including denial of RoDTEP benefits and scroll-out of scrips. The extension operates as an administrative relief to facilitate export compliance and ease of doing business, while preserving enforcement action specified in para 4.94 of the HBP where returns remain unfiled.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
