Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
The import policy for ITC (HS) codes 71131144 and 71131145 (other jewellery studded with diamonds and with other precious/semiprecious stones) is amended from "Free" to "Restricted" with immediate effect, and will remain restricted until 30.06.2026. The amendment operates by changing the import status in Schedule I (Import Policy) of the ITC (HS) 2022 classification, thereby subjecting these specific jewellery items to the restricted import regime and applicable import controls for the stated period.
The import policy for ITC (HS) codes 71131144 and 71131145 (other jewellery studded with diamonds and with other precious/semiprecious stones) is amended from "Free" to "Restricted" with immediate effect, and will remain restricted until 30.06.2026. The amendment operates by changing the import status in Schedule I (Import Policy) of the ITC (HS) 2022 classification, thereby subjecting these specific jewellery items to the restricted import regime and applicable import controls for the stated period.
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