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GST - Calcutta High Court: Though appeal was time-barred, granted final opportunity to assessee, sub... GST – Allahabad High court: ITC cannot be denied if supplier had valid registration at the time of s... GST - Delhi High Court: Rectification order under Section 161 of CGST Act without granting hearing i... GST - Allahabad High Court : Not serving notice on owner of goods, instead issuing penalty orders di...

Customs Duty Case Laws, Refund Updates & SEZ Rulings

Duty Refund & Exemption Case Summaries

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High Court Judgments on Customs Disputes

Custom

Customs – Madras High Court: Impugned Order passed after more than 10 years of issue of SCN and personal hearing, is not tenable; Even though no limitation is prescribed in the Act the statutory authority must exercise j...
Custom – Cestat Chennai: Once a Customs Broker verifies the IEC, GST details etc. of an exporter, he is not further expected to enter into the role of an investigator and verify whether the documents issued by government...
Customs – Cestat New Delhi: SCN does not rely on anything but an email said to be sent by the DGARM indicating a list of suspicious exporters, it cannot be a substitute for evidence – There is no evidence to support the...
Customs – New Delhi High Court: Mere description or misdescription in the shipping bill for whatever compelling reasons, does not change the actual factum as to who actually exported the goods - FTWZ logistics Company is...
CUSTOMS – Cestat Mumbai – Issue of recovery of drawback due to non-receipt of foreign inward remittance – Held that no finding has been recorded by the original authority as to why they had imposed penalty under Section...
Customs – Gujarat High Court: Without passing any order of seizure under Section 110, when there was a detention and there was a specific denial for shifting the goods to the public warehouse in order to save the demurra...
Custom – Cestat Ahmedabad – Issue of export of inferior quality of goods – Held that the charge of clandestine removal of goods, cannot be established on assumptions and presumptions, such a charge has to be based on con...
Customs – Gujarat High Court: As there is no time limit provided to issue SCN, the reasonable period to issue SCN cannot be more than 3 Years of payment of duty drawback, in view of the same the instant SCN issued after...
Custom – Cestat New Delhi: The imputations in the letter were later on found to be true but after the search by Department, at the time the SCN was issued, the allegation was merely based on suspicion and hence the SCN i...
Custom – Cestat Chennai: Appellant being 100% EOUs are not liable to pay interest on the duty paid on the stock of raw material warehoused beyond the period of three years – In absence of any limitation period for demand...
Customs – New Delhi High Court: Petitioner’s refund claim request was in continuation of the proceedings relating to the earlier application for refund and is not to be treated as fresh refund application, hence refund c...
Customs – Delhi High Court: As the proceedings for revocation of the petitioner’s Custom broker license were commenced beyond the period of ninety days from the date of the Offence Report, the impugned order revoking the...

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