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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
The customs notification amends Table III of Notification No. 22/2022-Customs for S. No. 12 by substituting the entries in columns (5) and (6), thereby revising the applicable duty-related rates for gold and silver under the first tranche of the India-UAE CEPA scheme. The amendment operates prospectively and takes effect from 13 May 2026.
The customs notification amends Table III of Notification No. 22/2022-Customs for S. No. 12 by substituting the entries in columns (5) and (6), thereby revising the applicable duty-related rates for gold and silver under the first tranche of the India-UAE CEPA scheme. The amendment operates prospectively and takes effect from 13 May 2026.
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