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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The export policy for rice under HSN 1006 is amended with immediate effect to limit the Certificate of Inspection requirement from the Export Inspection Council or Export Inspection Agencies. For non-basmati rice, exports to EU Member States and to the European countries of the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland remain subject to the certificate. Exports to remaining European countries are exempt from this requirement for six months from the date of the notification, until 01 October 2026. The amendment applies to the specified ITC(HS) codes for basmati and non-basmati rice and modifies the earlier notification accordingly.
The export policy for rice under HSN 1006 is amended with immediate effect to limit the Certificate of Inspection requirement from the Export Inspection Council or Export Inspection Agencies. For non-basmati rice, exports to EU Member States and to the European countries of the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland remain subject to the certificate. Exports to remaining European countries are exempt from this requirement for six months from the date of the notification, until 01 October 2026. The amendment applies to the specified ITC(HS) codes for basmati and non-basmati rice and modifies the earlier notification accordingly.
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