Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Customs duty rates under Notification No. 45/2025-Customs are amended to increase the rate from 5% to 10% for specified entries relating to precious metals and related goods, including gold, silver, platinum, spent catalyst or ash containing precious metals, and certain precious metal residues. A new entry for spent catalyst or ash containing precious metals is inserted with a 10% duty rate, while the broad entry for other specified precious-metal goods is also set at 10%. The notification takes effect from 13 May 2026.
Customs duty rates under Notification No. 45/2025-Customs are amended to increase the rate from 5% to 10% for specified entries relating to precious metals and related goods, including gold, silver, platinum, spent catalyst or ash containing precious metals, and certain precious metal residues. A new entry for spent catalyst or ash containing precious metals is inserted with a 10% duty rate, while the broad entry for other specified precious-metal goods is also set at 10%. The notification takes effect from 13 May 2026.
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