Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
The duty drawback All Industry Rates for specified Chapter 71 goods are revised by substituting higher figures in the Schedule of Notification No. 77/2023-Customs (N.T.). For tariff item 711301, the rate is changed from 639.59 to 773.17, and for tariff items 711302 and 711401, the rate is changed from 9089.33 to 14990.66. The amendment operates as a fresh revision of drawback rates for gold jewellery and silver jewellery/articles under the existing drawback schedule.
The duty drawback All Industry Rates for specified Chapter 71 goods are revised by substituting higher figures in the Schedule of Notification No. 77/2023-Customs (N.T.). For tariff item 711301, the rate is changed from 639.59 to 773.17, and for tariff items 711302 and 711401, the rate is changed from 9089.33 to 14990.66. The amendment operates as a fresh revision of drawback rates for gold jewellery and silver jewellery/articles under the existing drawback schedule.
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