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...
Concessional customs duty under Notification No. 57/2017-Customs remains available for imported inputs and parts imported for use in manufacture, even where some material is consumed, damaged, or scrapped during the manufacturing process, so long as the IGCR Rules, 2022 are complied with. The text applies a literal reading of the notification and rules, treats "for use" as intended use in manufacture, and rejects importing conditions from SION norms or the separate MOOWR regime. It concludes that the exemption cannot be denied merely because inputs are not physically present in the finished product.
Concessional customs duty under Notification No. 57/2017-Customs remains available for imported inputs and parts imported for use in manufacture, even where some material is consumed, damaged, or scrapped during the manufacturing process, so long as the IGCR Rules, 2022 are complied with. The text applies a literal reading of the notification and rules, treats "for use" as intended use in manufacture, and rejects importing conditions from SION norms or the separate MOOWR regime. It concludes that the exemption cannot be denied merely because inputs are not physically present in the finished product.
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