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  <loc>https://customsdesk.in/2026/11/07/aircraft-seat-belt-assembly-classification-8807-9401/</loc>
  <lastmod>2026-11-07T09:55:27Z</lastmod>
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   <news:title>Aircraft Passenger Seat-Belt Assemblies: Part of an Aircraft or Part of a Seat?</news:title>
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  <loc>https://customsdesk.in/2026/11/05/delhi-high-court-third-party-export-payments-drawback/</loc>
  <lastmod>2026-11-05T08:15:22Z</lastmod>
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   <news:title>G.D. Manglam Exim v. Commissioner of Customs (Export) (2026): Can Customs Recover Drawback When Export Payments Come from Third Parties?</news:title>
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