Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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IWAI BISN Jetty, Kolkata remains declared for loading fly ash, granulated slag and gypsum only for export to Bangladesh through riverine protocol routes. The earlier public notice under the Customs Act, 1962 is extended for a further five years, from 01.04.2026 to 31.03.2031, preserving the jetty's use as a customs area for that limited export activity. Exporters are also required to obtain NOC/CTO from WBPCB before commencing loading of fly ash at the jetty.
IWAI BISN Jetty, Kolkata remains declared for loading fly ash, granulated slag and gypsum only for export to Bangladesh through riverine protocol routes. The earlier public notice under the Customs Act, 1962 is extended for a further five years, from 01.04.2026 to 31.03.2031, preserving the jetty's use as a customs area for that limited export activity. Exporters are also required to obtain NOC/CTO from WBPCB before commencing loading of fly ash at the jetty.
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