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    March 31, 2026   NotificationsCustoms
    Sea Cargo Manifest and Transshipment regulations updated by replacing a scheduled date entry in the compliance table.
    March 31, 2026   Case LawsCustoms
    Additional customs duty equivalent to rubber cess upheld on imported natural rubber, following coordinate Bench precedent.
    March 31, 2026   Case LawsCustoms
    Strict compliance with exemption conditions and exclusion by annexure defeated customs exemption and limitation objections.
    March 31, 2026   Case LawsCustoms
    Bona fide weight discrepancy in imported goods justified liability, but redemption fine and penalty were reduced as excessive.
    March 31, 2026   Case LawsCustoms
    Precedential discipline governs EPS-ECU classification under Customs Tariff Item 8708 94 00, not 9032 90 00.
    March 31, 2026   Case LawsCustoms
    Transaction value rejection failed where supporting discount evidence and comparative material were not properly examined.
    March 31, 2026   Case LawsCustoms
    Subsequent purchasers not liable for customs duty on misdeclaration, and related penalties fall with the duty demand.
    March 30, 2026   CircularsCustoms
    International transhipment eased for FCL and LCL cargo, with priority approvals, electronic coordination and temporary export cargo facilitation.
    March 30, 2026   CircularsCustoms
    Self-sealing permission for exporters has no fixed validity period and continues until withdrawn, suspended, or cancelled.
    March 30, 2026   Case LawsCustoms
    Classification of rutile ore as ore, not concentrate, defeated duty denial, extended limitation, confiscation and penalty.
    March 30, 2026   Case LawsCustoms
    Sole or principal use test upheld for automotive bearing assemblies; classification under motor vehicle parts sustained and penalties set aside.
    March 30, 2026   Case LawsCustoms
    Importer status and misdeclaration not proved, but facilitation of improper clearance justified penalties under customs law.
    March 30, 2026   Case LawsCustoms
    OLED display module classification: AMOLED assembly for mobile phones fell under tariff item 85249220, not residual parts classification.
    March 28, 2026   Case LawsCustoms
    Duty determination follows filing date of bill of entry; later exemption notification and bill substitution were rightly refused.
    March 28, 2026   Case LawsCustoms
    Conversion of export shipping bills cannot be denied merely for lack of EPCG examination when the exporter was not at fault.
    March 28, 2026   Case LawsCustoms
    Cross-objections remain maintainable, and absolute confiscation was replaced by redemption for regulatory breach in vehicle import.
    March 28, 2026   Case LawsCustoms
    Discretion in late fee for supplementary Bills of Entry allows waiver where delay is not attributable to the importer.
    March 28, 2026   Case LawsCustoms
    Shipping bill amendment for RoSCTL conversion allowed; procedural code error cannot defeat otherwise admissible export incentive.
    March 28, 2026   Case LawsCustoms
    SAD exemption and limitation: stock transfer from FTWZ failed the sale condition, but demand was quashed as time-barred.
    March 28, 2026   Case LawsCustoms
    Principal function test applied to a PVC pipe extrusion line; the integrated system was classified as an extruder, not an injection moulding machine.
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    All› Customs › Customs - 2026 › Customs - 2026 - March
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    March 31, 2026   Notifications Customs
    Sea Cargo Manifest and Transshipment regulations updated by replacing a scheduled date entry in the compliance table.
    March 31, 2026   Case Laws Customs
    Additional customs duty equivalent to rubber cess upheld on imported natural rubber, following coordinate Bench precedent.
    March 31, 2026   Case Laws Customs
    Strict compliance with exemption conditions and exclusion by annexure defeated customs exemption and limitation objections.
    March 31, 2026   Case Laws Customs
    Bona fide weight discrepancy in imported goods justified liability, but redemption fine and penalty were reduced as excessive.
    March 31, 2026   Case Laws Customs
    Precedential discipline governs EPS-ECU classification under Customs Tariff Item 8708 94 00, not 9032 90 00.
    March 31, 2026   Case Laws Customs
    Transaction value rejection failed where supporting discount evidence and comparative material were not properly examined.
    March 31, 2026   Case Laws Customs
    Subsequent purchasers not liable for customs duty on misdeclaration, and related penalties fall with the duty demand.
    March 30, 2026   Circulars Customs
    International transhipment eased for FCL and LCL cargo, with priority approvals, electronic coordination and temporary export cargo facilitation.
    March 30, 2026   Circulars Customs
    Self-sealing permission for exporters has no fixed validity period and continues until withdrawn, suspended, or cancelled.
    March 30, 2026   Case Laws Customs
    Classification of rutile ore as ore, not concentrate, defeated duty denial, extended limitation, confiscation and penalty.
    March 30, 2026   Case Laws Customs
    Sole or principal use test upheld for automotive bearing assemblies; classification under motor vehicle parts sustained and penalties set aside.
    March 30, 2026   Case Laws Customs
    Importer status and misdeclaration not proved, but facilitation of improper clearance justified penalties under customs law.
    March 30, 2026   Case Laws Customs
    OLED display module classification: AMOLED assembly for mobile phones fell under tariff item 85249220, not residual parts classification.
    March 28, 2026   Case Laws Customs
    Duty determination follows filing date of bill of entry; later exemption notification and bill substitution were rightly refused.
    March 28, 2026   Case Laws Customs
    Conversion of export shipping bills cannot be denied merely for lack of EPCG examination when the exporter was not at fault.
    March 28, 2026   Case Laws Customs
    Cross-objections remain maintainable, and absolute confiscation was replaced by redemption for regulatory breach in vehicle import.
    March 28, 2026   Case Laws Customs
    Discretion in late fee for supplementary Bills of Entry allows waiver where delay is not attributable to the importer.
    March 28, 2026   Case Laws Customs
    Shipping bill amendment for RoSCTL conversion allowed; procedural code error cannot defeat otherwise admissible export incentive.
    March 28, 2026   Case Laws Customs
    SAD exemption and limitation: stock transfer from FTWZ failed the sale condition, but demand was quashed as time-barred.
    March 28, 2026   Case Laws Customs
    Principal function test applied to a PVC pipe extrusion line; the integrated system was classified as an extruder, not an injection moulding machine.

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