Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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The import policy for ITC (HS) code 71141920 (articles of platinum) is amended from 'Free' to 'Restricted', effective immediately. A new Policy Condition No. 6 makes three categories of re imports of Indian origin platinum articles free: goods returned from overseas exhibitions or export promotion tours, goods rejected/returned/unsold, and goods re imported for repair. The revised entry places the item under Chapter 71's restricted regime and subjects all imports of platinum articles to Policy Condition No. 6, which carves out the specified re import exemptions.
The import policy for ITC (HS) code 71141920 (articles of platinum) is amended from 'Free' to 'Restricted', effective immediately. A new Policy Condition No. 6 makes three categories of re imports of Indian origin platinum articles free: goods returned from overseas exhibitions or export promotion tours, goods rejected/returned/unsold, and goods re imported for repair. The revised entry places the item under Chapter 71's restricted regime and subjects all imports of platinum articles to Policy Condition No. 6, which carves out the specified re import exemptions.
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