Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
The notification amends the principal customs exemption notification to give effect to the sixth tranche of tariff concessions under the India-Mauritius CECPA by substituting Table 1 with revised preferential tariff rates for specified goods. The amended schedule sets out the applicable concessional rates across listed tariff items and updates the operative customs treatment for imports covered by the arrangement. The notification comes into force on 1 April 2026.
The notification amends the principal customs exemption notification to give effect to the sixth tranche of tariff concessions under the India-Mauritius CECPA by substituting Table 1 with revised preferential tariff rates for specified goods. The amended schedule sets out the applicable concessional rates across listed tariff items and updates the operative customs treatment for imports covered by the arrangement. The notification comes into force on 1 April 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
