Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Tariff values under the Customs Act are revised for specified imported goods by substituting the tables in the principal customs notification. The updated values cover edible oils and palmolein varieties, brass scrap, gold and silver in specified forms, and areca nuts, with defined tariff values applying to the listed headings and conditions. For gold and silver, the notification also preserves separate treatment for goods imported under the identified entries and for certain forms excluded from those entries. The revised tariff values take effect from 31 March 2026.
Tariff values under the Customs Act are revised for specified imported goods by substituting the tables in the principal customs notification. The updated values cover edible oils and palmolein varieties, brass scrap, gold and silver in specified forms, and areca nuts, with defined tariff values applying to the listed headings and conditions. For gold and silver, the notification also preserves separate treatment for goods imported under the identified entries and for certain forms excluded from those entries. The revised tariff values take effect from 31 March 2026.
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