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...
Interest subvention support under the Export Promotion Mission is clarified to apply only to eligible export credit disbursed on or after 2 January 2026, and not to earlier disbursements. Eligibility depends on UIN/UDIN generation and submission on the disbursement date; if no UIN is generated, the disbursal is outside the scheme. A new UIN is required on change of lending bank, portability is barred, and subvention stops from the date an account is classified as NPA. The notice also limits cross-bank claims to the prescribed annual ceiling, fixes subvention to the rate prevailing on disbursement, and provides that early foreclosure and renewed top-up credit are to be treated according to actual outstanding or fresh exposure.
Interest subvention support under the Export Promotion Mission is clarified to apply only to eligible export credit disbursed on or after 2 January 2026, and not to earlier disbursements. Eligibility depends on UIN/UDIN generation and submission on the disbursement date; if no UIN is generated, the disbursal is outside the scheme. A new UIN is required on change of lending bank, portability is barred, and subvention stops from the date an account is classified as NPA. The notice also limits cross-bank claims to the prescribed annual ceiling, fixes subvention to the rate prevailing on disbursement, and provides that early foreclosure and renewed top-up credit are to be treated according to actual outstanding or fresh exposure.
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