Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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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