Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Tariff values under Customs Act section 14 are revised for specified goods by substituting Tables 1 to 3 in the principal customs notification. The amended tables set new tariff values for crude palm oil, palmolein, soya bean oil, brass scrap, gold and silver in specified forms, while areca nut remains unchanged at the earlier tariff value. The notification also clarifies the covered forms of gold and silver, including exclusions for certain post, courier or baggage imports and specific silver and gold categories. The amendments take effect from 16 May 2026.
Tariff values under Customs Act section 14 are revised for specified goods by substituting Tables 1 to 3 in the principal customs notification. The amended tables set new tariff values for crude palm oil, palmolein, soya bean oil, brass scrap, gold and silver in specified forms, while areca nut remains unchanged at the earlier tariff value. The notification also clarifies the covered forms of gold and silver, including exclusions for certain post, courier or baggage imports and specific silver and gold categories. The amendments take effect from 16 May 2026.
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