Bamboo pulp paper products and bamboo toothpicks/skewers: classified under Ch.48/4818, and 4419 for tableware; 4803 excluded.
Tariff classification of ultrasonic parking sensor components under Customs Tariff Act: parts, rubber rings, piezo crystals classified
Seizure of Distillate Fuel Oil Quashed for Illegal Sampling in Violation of Section 144 Customs Act, 1962
Customs Broker licence revoked for sub-letting, benami exports; violations of CBLR Regulations 1(4), 10(a), 10(d), 10(n) upheld
Imported 50 GSM coated paper classified under CTI 4810 13 90; exemption under N/N.152/2009 denied, Sections 111(o),112 inapplicable
Misdeclaration of imported broadcasting gear: liability upheld, directors cleared of personal penalties, company penalty cut to Rs 50 lakh
Chip ferrite beads held classifiable as inductors under CTI 8504 5090 via GRI Rule 1, Customs Tariff Act 1975
Pre-plated steel enclosures for data switches held parts under CTH 8517 79 90, eligible for Notification 57/2017 benefits
Neat Pad classified under CTH 8517 69 90, eligible 10% concessional BCD under Notification 57/2017-Customs
Customized data-center heatsinks held classifiable as telecom apparatus parts under CTH 8517 7990 via Section Note 2(b).
Importer wins refund of infra cess on golf carts under exemption in Notification 1/2016 after reassessment direction
AAR denies APTA preferential duty for third-party invoicing u/rr of Origin 2-6, 8 lacking authorization
ADD payable on MOOWR warehoused aluminium frames cleared ex-bond after 27.09.2024 u/ss 15(1)(b), 9A(8).
Compound unvulcanised rubber classified as vulcanisable rubber under Customs Tariff Heading 4005, sub-heading 4005 1000, per HSN
Thermal Printer Ribbons classified as printer parts u/s Note 2(b) and CTH 8443 99 59
Telecom Tester Classified Under CTI 9030 40 00, Not General-Purpose Instrument, Prior Residuary Self-Assessment Non-Binding
Mobile phone components classified under Tariff 8517 79 90, exemption allowed via Section XVI Note 2(b), Notif. 57/2017-Cus
Relief for taxpayer to appeal IGST refund interest claim under GST Act without limitation bar being applied
Import of ethephon ripener held insecticide u/s 3(e); permit breach warrants confiscation and Customs Act penalties
Penalty u/s 114A bars Private Warehouse Licence u/s 58, as Regulation 3(2)(c) disqualification upheld
TaxTMI 
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TaxTMI 