Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Export policy for wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
Export policy for wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
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