International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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Notification substitutes Tables 1-3 in the principal customs notification to prescribe tariff values for specified edible oils, brass scrap, areca nut and specified categories of gold and silver; the listed tariff values are stated as unchanged where so indicated. The tariff values are expressed in US$ per metric tonne or per unit as applicable for each tariff item and category, with specific entries distinguishing forms of gold and silver and applicable exclusions for currency, jewellery and certain imports by post, courier or baggage. The amendments take effect from 19 February 2026.
Notification substitutes Tables 1-3 in the principal customs notification to prescribe tariff values for specified edible oils, brass scrap, areca nut and specified categories of gold and silver; the listed tariff values are stated as unchanged where so indicated. The tariff values are expressed in US$ per metric tonne or per unit as applicable for each tariff item and category, with specific entries distinguishing forms of gold and silver and applicable exclusions for currency, jewellery and certain imports by post, courier or baggage. The amendments take effect from 19 February 2026.
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