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GST – Calcutta High Court: SCN adjudicated without opportunity for hearing or submission of written... GST - Calcutta High Court: Appellate authority has erred in rejecting appeal on limitation; delay co... GST – Delhi High Court: Appellate authorities have no power to condone delay beyond the prescribed e... GST – Calcutta High Court: Adjudicating authority referenced assessee’s reply to final audit report...

Customs Duty Case Laws, Refund Updates & SEZ Rulings

Duty Refund & Exemption Case Summaries

SEZ Export Policies and Tribunal Rulings

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High Court Judgments on Customs Disputes

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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...
Customs – Cestat Ahmadabad: Duty free material found in other premise namely warehouse -2 (additional land) is within the registered and Public Bonded Warehouse on the date of search hence demand on the goods is not sust...
Customs - Cestat Ahmedabad: Refund of SAD not filed within time limit of one year but filed within one year of a favorable Supreme Court Order cannot be considered as time barred - Refund claim can be filed in consequenc...
Customs – Cestat New Delhi: For invocation of penalty mens rea has to be established i.e. conscious knowledge of the appellant that he is dealing in smuggled gold, which is not evident in the instant case - Simply posses...
Customs – Cestat Kolkata: Mentioning wrong HSN code in Bill of entry was an accidental slip, leading to erroneous collection of anti-dumping duty - There is no need to file any appeal in order to claim its refund as it i...

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