CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Seized drone components were not shown on the record to constitute complete drones imported in CKD/SKD condition, as the quantities were uneven, imports were spread across multiple Bills of Entry, some parts were domestically procured, and the engineering report was inconclusive. Applying the principle that CKD/SKD treatment requires proof of complete units dismantled for reassembly, and that Customs Tariff interpretation rules cannot be used to read Foreign Trade Policy conditions, the Tribunal rejected the prohibition basis for refusal of provisional release. It also found no factual foundation for invoking public safety or national security, and held that the CBIC circular could not override the statutory scheme. Conditional provisional release was therefore directed.
Seized drone components were not shown on the record to constitute complete drones imported in CKD/SKD condition, as the quantities were uneven, imports were spread across multiple Bills of Entry, some parts were domestically procured, and the engineering report was inconclusive. Applying the principle that CKD/SKD treatment requires proof of complete units dismantled for reassembly, and that Customs Tariff interpretation rules cannot be used to read Foreign Trade Policy conditions, the Tribunal rejected the prohibition basis for refusal of provisional release. It also found no factual foundation for invoking public safety or national security, and held that the CBIC circular could not override the statutory scheme. Conditional provisional release was therefore directed.
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