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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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Importers must mandatorily declare hazardous cargo at the item level in the Bill of Entry for goods classified under Chapters 28, 29 and 38, using the specified Single Window table fields where an affirmative code requires descriptive information. The system will automatically flag Bills of Entry marked hazardous and generate alerts to officers during assessment, examination and OOC to facilitate expedited verification; no alert is raised when the importer declares non-hazardous. If an officer amends the CTH and the revised heading falls within Chapters 28, 29 or 38, the officer must record the same hazardous-cargo details. Contact emails are provided for officer and trader issues.