Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off pro...

Export sample testing accepts valid recognised laboratory reports unless risk intervention or intelligence requires verification through existing proc...

Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.

Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.

Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.

Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.

Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.

RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.

Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...

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...

Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.

Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.

Warehousing-period extension requires reasoned quasi-judicial adjudication, with notice and hearing before any denial takes effect.

Anti-dumping duty on Low Ash Metallurgical Coke applies to specified imports, with conditional exemptions for defined industrial uses.

Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.

Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...

Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.

Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.

Customs confiscation requires specific notice, hearing and proof of import contravention before penalties or redemption fine may arise.