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 Central Government de-notified 0.66 hectare from the Special Economic Zone at Kadubeesanahalli Village, Varthur Hobli, Bangalore District, for a sector-specific IT/ITES SEZ. The de-notified land, identified in Survey Nos. 17/3(P) and 17/4, is to be used for infrastructure creation consistent with the SEZ objective and the applicable State land use guidelines. The action was taken after State Government approval, recommendation by the Development Commissioner, and satisfaction that the statutory requirements were fulfilled. The resultant notified SEZ area stands reduced to 17.3307 hectares.
The Central Government de-notified 0.66 hectare from the Special Economic Zone at Kadubeesanahalli Village, Varthur Hobli, Bangalore District, for a sector-specific IT/ITES SEZ. The de-notified land, identified in Survey Nos. 17/3(P) and 17/4, is to be used for infrastructure creation consistent with the SEZ objective and the applicable State land use guidelines. The action was taken after State Government approval, recommendation by the Development Commissioner, and satisfaction that the statutory requirements were fulfilled. The resultant notified SEZ area stands reduced to 17.3307 hectares.
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