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 ...
The notification amends the existing special additional excise duty structure for exports of petrol and diesel by substituting the duty entries in the principal notification. It revises the prescribed per-litre rates for the two serial entries and applies from 16 May 2026, thereby changing the export-linked excise burden under the amended notification.
The notification amends the existing special additional excise duty structure for exports of petrol and diesel by substituting the duty entries in the principal notification. It revises the prescribed per-litre rates for the two serial entries and applies from 16 May 2026, thereby changing the export-linked excise burden under the amended notification.
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