Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
The Central Government has de-notified 7.1826 hectares of a previously notified Information Technology SEZ in New Kolkata Township Rajarhat under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, reducing the SEZ area to 3.2987 hectares. The de-notified plot was approved by the State government and recommended by the Development Commissioner; the land is to be converted to domestic tariff area use. The notification records fulfilment of statutory prerequisites and effects the formal removal of the specified land from SEZ status, with the remaining area continuing as the SEZ.
The Central Government has de-notified 7.1826 hectares of a previously notified Information Technology SEZ in New Kolkata Township Rajarhat under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, reducing the SEZ area to 3.2987 hectares. The de-notified plot was approved by the State government and recommended by the Development Commissioner; the land is to be converted to domestic tariff area use. The notification records fulfilment of statutory prerequisites and effects the formal removal of the specified land from SEZ status, with the remaining area continuing as the SEZ.
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