Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
The notification substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal customs tariff value notification to fix specified tariff values for listed commodities. It prescribes tariff values in US dollars per metric tonne for edible oils (crude palm oil, RBD palm oil, palmolein, crude soybean oil), brass scrap, and areca nut, and in US dollars per unit for precious metals (gold and silver, with separate entries for bars, coins and specified forms). The substituted tables take effect from 6 February 2026, thereby determining the notified tariff valuation applicable to imports of the listed goods.
The notification substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal customs tariff value notification to fix specified tariff values for listed commodities. It prescribes tariff values in US dollars per metric tonne for edible oils (crude palm oil, RBD palm oil, palmolein, crude soybean oil), brass scrap, and areca nut, and in US dollars per unit for precious metals (gold and silver, with separate entries for bars, coins and specified forms). The substituted tables take effect from 6 February 2026, thereby determining the notified tariff valuation applicable to imports of the listed goods.
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