Latest Customs Law Updates & Duty Refund Judgments | Taxrealtime

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GSTAT has extended relaxed and simplified appeal filing procedures on the portal till 31 December 20... Himachal Pradesh High Court: Once either Central or State GST authority initiates adjudicatory proce... Jammu & Kashmir and Ladakh High Court: While the petitioner claimed hospitalization of his father, t... Bombay High Court - Corporate guarantee issued by a parent company to its subsidiaries without recei...

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Customs – CBIC has issued Notification No. 44/2022- Customs dated 23 July 2022 wherein it has amended the Notification No. 49/2021-Customs, dated the 13 October 2021 in order to extend the concessional Agriculture Infras...

Customs – Cestat New Delhi: Delay in intimation of change of constitution of a Customs Broker within 60 days is not a significant violation but only that of a delay in reporting – Order for forfeiture of security deposit...

Customs – Cestat Kolkata: Director out of station on business trip is a reasonable explanation for delay in filing the appeal, hence delay condoned and the case is remanded back to decide.

Customs – High Court of Calcutta: Complying with the demands of the department does not amount to accepting the charges by the assessee and hence Tag of a “Risky Exporter” is not sustainable in the absence of fresh mater...

Customs –Cestat Chennai: The first test of collusion, etc., has to be established and only then could the penalty be imposed. Having not satisfactorily established collusion or any wilful mis-statement or suppression of...

Customs – Cestat New Delhi: It is onus on revenue to establish the allegation if they found goods in the premises of the assessee are not duty paid – Appeal allowed.

Customs – Cestat Ahmadabad: Once the provisional release order is passed, Deputy Commissioner of Customs, had no jurisdiction to review its order: Appeal allowed.

Customs – Bombay High Court: As the Petitioner is undervaluing its import from the related party bank guarantees to the tune of 100% were correctly insisted upon - There is no error, illegality or lack of power in the Re...

Customs – High Court of Allahabad: Gold is not a prohibited item and, therefore, it should be offered for redemption in terms of Section 125 of the Act: Appeal dismissed.

Customs – Cestat Chennai: Personal hearing not granted - Law prescribes the procedure to be followed before passing an adjudication order, which has to be strictly adhered to and there is no shortcut – Order remanded bac...

Customs – Cestat Ahmadabad: If an assessee wants to challenge the assessment of bill of entry, he should file appeal before Commissioner (Appeals) as the assessment of bill of entry is an appealable order - Appeal allowe...

Customs – Cestat Ahmadabad: Order imposing penalty under section 112 (a) whereas show cause notice invoked section 112 (b) of the Act, appellants were not put to notice under section 112 (a), hence the same cannot sustai...

Customs – Cestat Mumbai: Revenue is bound to accept the certificate/correlation statement issued by the Statutory Auditor (Chartered Accountant) for description of goods in the import documents as well as sale invoice to...

Customs – Delhi High Court: Sony India allowed refund of CVD against amendment of the Bills of Entry u/s 149 of the Customs Act 1962.

Custom – Cestat Mumbai: Amphibious bus is classified under CTH 87032410 and not under CTH 89019000 – Order demanding penalty is upheld.

Customs – Cestat Chennai: when a refund claim is filed before a wrong forum, within the statutory time-limit, the date on which the claim was originally filed has to be taken as the date of filing of the refund claim - I...

Custom – Cestat Mumbai: Section 110A of Customs Act does not empower sale or disposal of goods, and justification for denial of provisional release is acceptable only if in accord with the legislative intent of section 1...

Customs – High Court Madhya Pradesh: Revenue in terms of the Cestat order were duty bound to return the amount to Petitioner, no question of refund barred by limitation; Parliament enacted Section 27-A of the Customs Act...

Customs – Cestat Ahmadabad: Lower authorities are bound to follow the directions given by Tribunal; If depreciation is considered upto the date of payment then duty comes to Nil: Appeal allowed with consequential relief...

Custom – Cestat Mumbai: There can be no golden formula for imposition of fine and pre-deposit to release the seized goods – Provisional release of seized goods allowed by executing bank guarantee.

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