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 notification amends Notification No. 12/97-Customs (N.T.) by omitting item (viii) and its corresponding entry in column (4) against serial number 11 relating to the State of Tamil Nadu in the table of notified Inland Container Depots. The operative effect is to remove that specified depot-related entry from the list of places authorised for loading and unloading of goods under the customs notification framework.
The notification amends Notification No. 12/97-Customs (N.T.) by omitting item (viii) and its corresponding entry in column (4) against serial number 11 relating to the State of Tamil Nadu in the table of notified Inland Container Depots. The operative effect is to remove that specified depot-related entry from the list of places authorised for loading and unloading of goods under the customs notification framework.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
