Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Export cargo containers offloaded at foreign ports and returned to India due to Strait of Hormuz disruption may be handled under a simplified customs procedure. The shipping line or authorised representative must file SAM because vessel, consignor-consignee and bill of lading details change on return. Customs must verify container particulars and seal integrity against shipping documents; where seals are intact and matched, the container may be offloaded without filing a bill of entry, and shipping bills/LEO are to be cancelled through the EDI post-EGM SB cancellation module. If seals are tampered with or not intact, the container requires 100% examination and re-import procedures. The relaxation applies until 30.04.2026.
Export cargo containers offloaded at foreign ports and returned to India due to Strait of Hormuz disruption may be handled under a simplified customs procedure. The shipping line or authorised representative must file SAM because vessel, consignor-consignee and bill of lading details change on return. Customs must verify container particulars and seal integrity against shipping documents; where seals are intact and matched, the container may be offloaded without filing a bill of entry, and shipping bills/LEO are to be cancelled through the EDI post-EGM SB cancellation module. If seals are tampered with or not intact, the container requires 100% examination and re-import procedures. The relaxation applies until 30.04.2026.
Note: It is a system-generated summary and is for quick reference only.
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