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...
Additional land admeasuring about 6,860 SQM adjoining the existing Container Freight Station of M/s Ocean Gate Container Terminals Private Limited has been notified as a customs area and as a place for unloading imported goods and loading export goods under Section 8 of the Customs Act, 1962. The notification also specifies the limits of the added customs area by reference to the Schedule and map, subject to compliance with the Act and applicable customs instructions. As a result, the total notified area of the Container Freight Station stands at 88,761 SQM.
Additional land admeasuring about 6,860 SQM adjoining the existing Container Freight Station of M/s Ocean Gate Container Terminals Private Limited has been notified as a customs area and as a place for unloading imported goods and loading export goods under Section 8 of the Customs Act, 1962. The notification also specifies the limits of the added customs area by reference to the Schedule and map, subject to compliance with the Act and applicable customs instructions. As a result, the total notified area of the Container Freight Station stands at 88,761 SQM.
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