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    Imported inverter assembly units for mild hybrid vehicles classified as "static converters" under tariff item 8504 40 90, duty-free.
    Ultrasonic gas flow meters import classification dispute: treated as flow-measuring instruments under Heading 9026, not automatic control 9032.
    Ultrasonic liquid flow meters' tariff classification-measuring-only devices held under 90261010, not automatic control instruments under 9032
    Dishonoured company cheques: director-signatory cites prior resignation to avoid Section 141 liability; quashing denied, trial to proceed
    Imported polycarbonate film rolls/sheets with optical features treated as plastic film, classified under tariff Heading 3920 (3920 61 90)
    Imported 20 kg dog and cat feed packs classified as retail pet food (CTI 23091000), rejecting residual bulk feed CTI 23099010
    2G/4G/5G, NB-IoT and GPS communication modules' tariff classification: treated as telecom "parts" under CTH 8517 (CTI 85177990).
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    Stylus pen used with digitizer screen: treated as X-Y coordinate input unit under heading 8471; classified under 84716090
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    GST transit detention of perishable goods and penalties under s129: writ rejected; release allowed on payment and bank guarantee.
    Student admission facilitation for foreign universities via overseas entity treated as export, not 'intermediary'; GST demand quashed, refund ordered
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Deferred payment period for import duty has been extended from...

Deferred payment period extended to 30 days; system excludes holidays and requires Holiday Management updates for BOEs.

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Customs March 12, 2026 Circulars
Deferred payment period for import duty has been extended from 15 days to 30 days and the customs IT system has been enhanced to operationalize this extension for Bills of Entry filed on or after 1 March 2026. Public holidays, all Sundays and local customs-location holidays are excluded when determining due dates and from interest-calculation logic. System Managers must annually update local holidays via Holiday Management (ADN role) so the system applies exclusions. The Public Notice functions as a standing order; stakeholders and officers are directed to publicize the change and report operational difficulties to the specified ICEGATE contacts.

Topics

Acts Income Tax