Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Goods re-imported after export under duty drawback, rebate or bond remain covered by the exemption framework under Notification 45/2017-Customs, with clause (d) in the first proviso substituted to require that the re-imported goods are the same goods as exported. For goods re-imported through courier mode, other than goods covered by regulation 2(4) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment is to apply. The amendment comes into force on 1 April 2026.
Goods re-imported after export under duty drawback, rebate or bond remain covered by the exemption framework under Notification 45/2017-Customs, with clause (d) in the first proviso substituted to require that the re-imported goods are the same goods as exported. For goods re-imported through courier mode, other than goods covered by regulation 2(4) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment is to apply. The amendment comes into force on 1 April 2026.
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