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...
Export of specified essential commodities to the Republic of Maldives is permitted for FY 2026-27 under the bilateral trade arrangement, up to the notified quantities, and these exports are exempt from existing or future restrictions or prohibitions during that period. Exports of restricted or prohibited items covered by the notification may move only through six designated Customs stations. Eggs require a valid Export Health Certificate issued by the Export Inspection Council in the form required by the Maldives Food and Drug Authority. River Sand and Stone Aggregate exports are additionally conditional on environmental clearances, non-location in CRZ areas, state nodal approvals, and compliance with applicable State law and judicial orders.
Export of specified essential commodities to the Republic of Maldives is permitted for FY 2026-27 under the bilateral trade arrangement, up to the notified quantities, and these exports are exempt from existing or future restrictions or prohibitions during that period. Exports of restricted or prohibited items covered by the notification may move only through six designated Customs stations. Eggs require a valid Export Health Certificate issued by the Export Inspection Council in the form required by the Maldives Food and Drug Authority. River Sand and Stone Aggregate exports are additionally conditional on environmental clearances, non-location in CRZ areas, state nodal approvals, and compliance with applicable State law and judicial orders.
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