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...
FTP 2023 Para 9.05 is amended to remove the per-consignment value cap for exports through registered courier service or Foreign Post Office. Exportability remains subject to the relevant Notifications under the Customs Act, 1962 and the FTP/export policy in ITC(HS), but no monetary ceiling is now prescribed for courier exports. The amendment takes effect from 1 April 2026, from which date the earlier consignment value limit stands withdrawn.
FTP 2023 Para 9.05 is amended to remove the per-consignment value cap for exports through registered courier service or Foreign Post Office. Exportability remains subject to the relevant Notifications under the Customs Act, 1962 and the FTP/export policy in ITC(HS), but no monetary ceiling is now prescribed for courier exports. The amendment takes effect from 1 April 2026, from which date the earlier consignment value limit stands withdrawn.
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