Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Courier import and export electronic declaration rules are amended from 1 April 2026. The amendment omits the existing exclusion in regulation 2(2)(c)(ii), revises regulation 5(5) to make uncleared imported goods subject to a new re-export or return mechanism, and inserts regulation 5(6) allowing an authorised courier to request Customs to re-export or return imported goods remaining uncleared after fifteen days from arrival, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. Form E is also updated with additional disclosure fields for re-import and export particulars, including reasons for re-import, destination customs clearance, e-commerce export status, export benefits claimed, and neutralisation of such benefits.
Courier import and export electronic declaration rules are amended from 1 April 2026. The amendment omits the existing exclusion in regulation 2(2)(c)(ii), revises regulation 5(5) to make uncleared imported goods subject to a new re-export or return mechanism, and inserts regulation 5(6) allowing an authorised courier to request Customs to re-export or return imported goods remaining uncleared after fifteen days from arrival, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. Form E is also updated with additional disclosure fields for re-import and export particulars, including reasons for re-import, destination customs clearance, e-commerce export status, export benefits claimed, and neutralisation of such benefits.
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