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    Tariff classification turned on whether the goods were a feed preparation or a separate chemically defined compound.
    Export consignment testing norms eased: accredited lab reports may be accepted without mandatory CRCL referral absent risk intervention.
    Merchant Overtime charge exemption for cruise passenger and baggage clearance at 24x7 Customs locations
    FTP interpretation referrals must follow prescribed channels, with direct DGFT correspondence barred and clearance kept moving where legally possible.
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
    Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
    Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
    IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
    Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with effect from 12 June 2026.
    Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
    Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
    Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.
    Compulsory registration for standalone hard disk drives now applies, while USB external drives remain under existing provisions.
    Highly Specialized Equipment exemption expands under compulsory registration rules for low-volume, large or high-power equipment.
    ASR and SFCN messages under SCMTR are live pan-India, with mandatory ACU and ATP registration required for stakeholders.
    Cancellation of Out of Charge requires importer request, CFS confirmation of goods availability, and higher approval if goods are missing.
    Redemption fine and re-export relief maintained, with deposited amounts set off against fines and penalties
    Strict construction of customs exemption notifications upheld denial, duty recovery, confiscation, and penalty for breached post-import conditions.
    Re-import exemption and drawback repayment allowed for exported goods after compliance with bond and re-export conditions
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Acts Income Tax