Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
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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