Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
The public notice amends the transshipment bond particulars for M/s FedEx Express Transportation and Supply Chain Services India Private Limited, substituting the bond value and validity period stated in Public Notice No. 26/2025. The revised position records an appropriate transshipment bond of Rs. 50,00,00,000 valid up to 31.12.2028, together with the stated waiver from furnishing bank guarantee under the cited customs circular. All other terms and conditions of the earlier public notice remain unchanged, and the amendment applies to transshipment compliance under the Customs Act and the referenced customs instructions.
The public notice amends the transshipment bond particulars for M/s FedEx Express Transportation and Supply Chain Services India Private Limited, substituting the bond value and validity period stated in Public Notice No. 26/2025. The revised position records an appropriate transshipment bond of Rs. 50,00,00,000 valid up to 31.12.2028, together with the stated waiver from furnishing bank guarantee under the cited customs circular. All other terms and conditions of the earlier public notice remain unchanged, and the amendment applies to transshipment compliance under the Customs Act and the referenced customs instructions.
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