Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
Amends Notification No. 22/2022-Customs to notify the fifth tranche of tariff concessions under the India-UAE CEPA by substituting revised Tables I, II and III. The updated schedules prescribe item-wise basic customs duty rates, additional customs duty rates for specified goods, and tariff rate quotas with in-quota rates and conditions for listed products. The amendment also includes special entries for certain motor vehicles, electrically operated vehicles, refrigerated motor vehicles, and selected plastic, textile, mineral and machinery items. The revised concessions apply from 1 April 2026.
Amends Notification No. 22/2022-Customs to notify the fifth tranche of tariff concessions under the India-UAE CEPA by substituting revised Tables I, II and III. The updated schedules prescribe item-wise basic customs duty rates, additional customs duty rates for specified goods, and tariff rate quotas with in-quota rates and conditions for listed products. The amendment also includes special entries for certain motor vehicles, electrically operated vehicles, refrigerated motor vehicles, and selected plastic, textile, mineral and machinery items. The revised concessions apply from 1 April 2026.
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