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1. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

2. Period of limitation - violation of actual user condition - At the time of import, the importer only gives declaration. It is the actual use, which event takes place...

3. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

4. Exemption from duty liability – Actual user condition - import of cone type stone crusher - use in construction of roads - the end-use condition relating to the goods...

5. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

6. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

7. Imports by FAO for specified projects exempted from duty of customs subject to conditions.

8. Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur...

9. Violation of import conditions - actual user condition - the imported Bulk Drugs has not been utilized by the appellant in his own factory for further manufacture of...

10. Classification of imported goods - Thiourea - the appellants are also traders and the imported goods have been used for non-insecticidal purpose - appellants do not...

11. Import of goods - whether scrap or parts of machine - It was well settled law that the goods had to be assessed in the condition in which they were imported - Even if...

12. DFIA scheme - Import of ‘saffron’/ ‘saffron pushali B’ - ‘food flavour’ and ‘food colour’ in edible goods - actual use condition and disclosure - The Tribunal criticized...

13. The notification introduces a temporary shift from a 'Restricted' to a 'Free' import policy for melon seeds, effective from May 1, 2024, to June 30, 2024. This...

14. Licensing of import of Marble Blocks - The Notification not only provides for the scheme of licensing but allows the license to be issued subject to actual user...

15. Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction