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...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Notification amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
Notification amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
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