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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 Mumbai: Confirmation of penalty, after 15 years of issue of show-cause notice is unsustainable both in law and facts – The alleged occurrence had taken place way back in 1992, and in such circumstances w...
Customs – Cestat New Delhi: As the appellant admittedly is not the importer, the impugned order confiscating the goods and demanding duty from him is bad in law – Show cause notice is vague as it does not specify the par...
Customs – Cestat Mumbai: Appellant submission that they have opted for first check to file B/E, cannot be said to be valid defence as first check is a facility to determine the exact nature of the goods, and not a facili...
Customs – Cestat Mumbai: There has been substantial delay between the issuance of charge-sheet under the extant Regulations and the culmination in revocation – Casual disregard of timelines is not to be encouraged as it...
Customs – Cestat New Delhi: Suspension/revocation of approval of the custodianship cannot be initiated as cost recovery charges cannot be ordered under regulations 5(2) and 6(1)(o) – Appeal allowed [Order attached]
Customs – Cestat New Delhi: Nothing in Regulation of the CBLR, 2018 requires the Customs Broker to obtain a certificate from any officer that the exporter is bonafide - If the officers report that some exporters are not...
Customs – Cestat New Delhi: Buyer Beware is a well established principle and it requires the buyer of any goods to take reasonable precautions with respect to what he is buying – Duty is payable on forged license/scrip u...
Customs – Madras High Court: When the importer had escaped liability, the CHA cannot be mulcted with a liability and the benefit has to endure in favour of the CHA also as per settlement mechanism provided in the Samadha...
Customs – Cestat New Delhi: Mis-declaration of granite slab being restricted goods and without valid license is intentional to evade tax - Imported goods are assessed as “the goods imported into India” and not as “the go...
Customs - Madras High Court: Import of arecanut over and above CIF Rs.251/- per kilogram is free and import below CIF Rs.251/- is prohibited - Directed the adjudicating authority to dispose of the applications of the pet...
Customs – Tripura High Court: Department cannot be proceeded against for complying with the provisions and notification when following the earlier binding precedents - Original Licence Holder or a Transferee cannot be de...
Customs - Cestat Mumbai: As there is no allegation, let alone evidence, that the appellant did not demonstrate speed and efficiency or had wantonly delayed anything as far as the impugned goods are concerned, there is no...
Customs – Cestat Mumbai: Fail to establish linkage of seized ‘diamond studded jewellery’ and ‘diamonds’ are smuggled will not constitute the reason for confiscation under section 111 of Customs Act, 1962 – There is no on...
Customs – Cestat Mumbai: The type approval certificate is mainly required to ensure that the vehicle is safe and road worthy for public use and it is to be considered by the registering authority while registering the ve...
Customs – Cestat Ahmedabad: Issue whether origin of goods is UAE (as declared by appellant) or Pakistan – Held that as per the facts all the bags do not bear the name of Pakistani Company, however as the investigations a...
Customs - Cestat Mumbai: The terms “hard disk drive” used in the notification has not been amplified either by adding “external” or “internal”, hence exemption to the said item cannot be denied on the incorrect ground th...
Customs – Cestat New Delhi: As the Respondent has paid up the entire duty demanded as well as penalty imposed by the original authority, now the direction to remand the matter on ground that adjudication was not undertak...
Customs – Cestat Chennai: Rejection of refund claim of duty paid under protest on the grounds limitation of one year is not valid, as limitation period is not applicable in the instant case - The inaction on the side of...
Customs - Cestat Ahmadabad: The authorities can only draw a prima facie view on the nature of the goods at this stage as the classification of goods attained finality with the assessment of bill of entry and the same was...
Customs - Cestat Gujrat: Appellant’s export product namely “Surimi” is classifiable under DEPB entry Sr.No.2/66 even for the period prior to 01.04.2002 and hence appellant have rightly taken benefit by availing DEPB - Ad...
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