Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Tariff lines added in Annexure-IIA to Trade Notice No. 20/2025-26 are eligible for interest subvention support only for export credit availed by Micro and Small Enterprises under the Export Promotion Mission. Medium Enterprises are expressly excluded from support for exports covered by Annexure-IIA. The eligibility applies prospectively, so subvention is admissible only for eligible export credit disbursed on or after the date of this Trade Notice. All other provisions of the earlier trade notices remain unchanged.
Tariff lines added in Annexure-IIA to Trade Notice No. 20/2025-26 are eligible for interest subvention support only for export credit availed by Micro and Small Enterprises under the Export Promotion Mission. Medium Enterprises are expressly excluded from support for exports covered by Annexure-IIA. The eligibility applies prospectively, so subvention is admissible only for eligible export credit disbursed on or after the date of this Trade Notice. All other provisions of the earlier trade notices remain unchanged.
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