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Customs Duty Case Laws, Refund Updates & SEZ Rulings

Duty Refund & Exemption Case Summaries

SEZ Export Policies and Tribunal Rulings

Import/Export Procedure Updates

High Court Judgments on Customs Disputes

Custom

Customs – Cestat Ahmedabad: If the duty free goods brought into SEZ are destroyed, the duty involved on such destroyed goods can be remitted under the Customs Act – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: The amount of refund and interest once paid voluntarily by appellant is self-appropriation, and thus is clearly on account of erroneous refund which was accepted by the party obviating any nec...
Customs – Cestat Chennai: It is the settled position of law that acceptance of Bill of Entry is considered as self-assessment, the importer if aggrieved by the same, has to seek for modification / rectification / re-asse...
Customs – Cestat New Delhi: Mistake can be been rectified at the first available opportunity, and therefore there is no error in allowing the amendment of Bill of Entry under section 149 - Amendment of Bill of Entry allo...
Customs – Cestat Bangalore: Unless and until the importer proves that incidence of duty has not been passed on to the buyer, the question of refund does not arise; Since Chennai Port Trust had reimbursement of duty to th...
Customs – Filing of Bills of Entry (BE) would not be available from 11:00 hours onwards on 01.02.2024 till the completion of updation of all changes in ICES [Advisory attached]
Customs - Clarification issued regarding Import Policy Provisions for Laptops, Tablets, All-in-one Personal Computers and Ultra Small Form Factor Computers, Servers under HSN 8471 [Policy Circular attached]
Customs – Advisory issued for E-scrip to avail Export Incentive Schemes (RoSCTL, RoDTEP) [Advisory attached]
Customs – Andhra Pradesh High Court: SEZ units are not exempted from payment of GST compensation cess as the phrase ‘duty of customs’ used in Section 26(1)(a) of SEZ Act only refers to duty leviable under Customs Act but...
Customs – CGFT amended FTP Policy and inserted import of used IT asset from SEZ to DTA [Notification attached]
Customs – Allahabad High Court: Department is not entitled to charge any demurrage charge from the goods so detained by the custom authorities - Petitioner granted relief to clear off the goods without payment of demurra...
Customs – Trade Notice issued extending date for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform till 31st December 2024 [Trade Notice attached]
Customs – New Delhi High Court: “Echo Family Devices” classifiable under CTH 8517 and more particularly under Tariff Entry 8517 62 90 - Eligible for exemption – Appeal allowed [Order attached]
Customs – New Delhi High Court: Issue on jurisdiction to adjudicate payment of Drawback recovered by the Revenue - Held that Order passed by a Court, which does not have the subject matter jurisdiction to adjudicate the...
Customs – New Delhi High Court: Respondents have failed to conclude the assessment proceedings despite more than seven years pending DRI verification of COO certificate, as it is evident that COO Certificate verification...
Customs –.Cestat New Delhi: Since no appeal has been filed, the order of the Tribunal has attained finality - Refund can be claimed on Bills of Entry amended under Section 149 of the Customs Act, 1962 – Department’s Appe...
Customs – Cestat Ahmedabad: Refund of duty paid twice on account of technical glitch - Held that refund allowed as lack of diligence is not indicated on the face of record – Appeal allowed [Order attached]
Customs – CBIC issued notification regarding the Amnesty Scheme - Pendency of any application for relaxation/clarification would not form a ground for relief/extension of permissible time period for filing of application...
Excise – Cestat Mumbai: The issue pertaining to leviability of interest on finalization of provisional assessment, in all cases pertaining to clearances prior to 2001, has been set at rest by the CBIC in the Circular – A...
Customs – Cestat Ahmedabad: Value enhancement on the basis of data gathered from the website of Zuaba is not correct and legal, as the authenticity of the platform has not been established and is not approved by any gove...
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