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...
Prescribes procedures under Section 143AA for managing export cargo returned to Indian ports due to closure of the Strait of Hormuz or similar disruptions. Where a vessel lands at a port different from original export, carriers must file Sea Arrival Manifest, customs must verify containers and seal integrity, and permit 100% examination if seals are tampered. Port formations must coordinate to cancel Shipping Bills and LEOs in the ICES system and enable Back to Town (BTT) subject to documentary checks. International transshipment of LCL cargo is permitted at notified ports and may be extended; liquid/break bulk may be temporarily stored under customs supervision in bonded facilities.
Prescribes procedures under Section 143AA for managing export cargo returned to Indian ports due to closure of the Strait of Hormuz or similar disruptions. Where a vessel lands at a port different from original export, carriers must file Sea Arrival Manifest, customs must verify containers and seal integrity, and permit 100% examination if seals are tampered. Port formations must coordinate to cancel Shipping Bills and LEOs in the ICES system and enable Back to Town (BTT) subject to documentary checks. International transshipment of LCL cargo is permitted at notified ports and may be extended; liquid/break bulk may be temporarily stored under customs supervision in bonded facilities.
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