Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Waiver of late fees is granted for Bill of Entry filings delayed by ICEGATE unavailability during Union Budget update: Bills of Entry for vessels with entry inwards recorded at INMAA1, INKAT1 and INENR1 on 2 February 2026 will not attract the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017, provided those Bills of Entry are filed on or before 2 February 2026. The relief applies to importers, customs brokers and other stakeholders under the Chennai Sea Customs jurisdiction and the notice functions as a standing order for departmental staff.
Waiver of late fees is granted for Bill of Entry filings delayed by ICEGATE unavailability during Union Budget update: Bills of Entry for vessels with entry inwards recorded at INMAA1, INKAT1 and INENR1 on 2 February 2026 will not attract the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017, provided those Bills of Entry are filed on or before 2 February 2026. The relief applies to importers, customs brokers and other stakeholders under the Chennai Sea Customs jurisdiction and the notice functions as a standing order for departmental staff.
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