Stay updated on custom duty notifications for changes in import/export regulations, tariffs, and trade facilitation measures. Get the latest updates on duty exemptions, preferential trade agreements, and compliance requirements through custom duty notifications.
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The principal notification No.12/97-CUSTOMS (N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary Part-II, section 3, sub-section (i), vide G.S.R.193 (E), dated the 2nd April, 1997 and lastly amended by Notification No.89/2004-Customs(N.T.), dated the 21st July, 2004 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide G.S.R.464 (E) , dated the 21st July, 2004.
Therefore, requested to consider all requests for waiver of interest on the customs duty in respect of warehoused goods keeping in mind the aforesaid guidelines of the Board and taking into consideration all the relevant rules and regulations which are applicable.
The Apex Court has held that even in respect of a separately chemically defined compound, if it is a pesticide/insecticide it will be classified under heading 3808 of the Central Excise Tariff (which is identical to the corresponding heading of the Customs Tariff) and not under Chapters 28 or 29.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.110/2004-NT-Customs, dated the 27th September, 2004 [S.O.1052(E), dated the 27th September, 2004], the Board hereby determines for the purposes of said section relating to export goods.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.109/2004-NT-Customs, dated the 27th September, 2004 [S.O.1051(E) dated the 27th September, 2004], the Board hereby determines for the purposes of said section, relating to imported goods.
Further, the field formations have also expressed doubts regarding para 4(i) of the Board’s Circular No.56/2004-Cus, dated 18.10.2004 as to whether in such cases the containers should be allowed to be removed after payment of Customs duty or in bond . It is clarified that such facility has been provided to manufacturer importers of metals scrap which have landed on or before 25.10.2004.
In exercise of the powers conferred by clauses (a) of section 152 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, (Department of Revenue), No. 33/94-CUSTOMS(NT), dated the 1st July 1994, namely:-In the said Notification, in the Table A, in item (ii), for the words “rupees fifteen lakhs”, the words “rupees two Crores” shall be substituted.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Central Excise (Adjudication), New Custom House, Air Cargo Complex, New Delhi, to act as; ( i ) Commissioner of Customs, Inland Container Depot, Tughlakabad , New Delhi; (ii) Commissioner of Customs, Jamnagar ; (iii) Commissioner of Customs, Kandla ; (iv) Commissioner of Customs (Ports), Chennai; and (v) Commissioner of Central Excise, Faridabad , for the purpose of adjudicating the matters relating to Show Cause .
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Central Excise(Adjudication), New Custom House, Air Cargo Complex, New Delhi, to act as, ( i ) Commissioner of Customs(Imports), Mumbai, (ii) Commissioner of Customs, Inland Container Depot, Tughlakabad , New Delhi, (iii) Commissioner of Customs(Imports), Nhava Sheva ; (iv) Commissioner of Customs (Port), Customs House, Kolkata ; and (v) Commissioner of Central Excise, Faridabad , for the purpose of adjudicating the matters relating to Show Cause Notices pertaining to M/S. Tirupati Trading Company, New Delhi and M/S Tanisha Trading Company, New Delhi.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs(Adjudication), New Customs House, Mumbai to act as Commissioner of Customs(Imports), Jawahar Customs House, Nhava Sheva and Commissioner of Customs (Export Promotion), New Customs House, Mumbai for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s. Far East Exports, Room No.602, 15/D, Khwaja Manzil , 6th Floor, Nishanpada Road, Dongri , Mumbai issued vide, F. No. DRI/NS/INT-2/2003, dated the 17th May, 2004, by the Additional Director General, Directorate of Revenue Intelligence, Mumbai Zonal Unit, Mumbai.
