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 – Cestat New Delhi: As the DRI communication was not made RUD in the show cause notice, the said communication has got no evidentiary value – SAD refund allowed as the Appellant have sold the machines imported –...

Customs – Cestat New Delhi: As there is no proposal in the SCN to change the classification, and the Commissioner (A) order and the OIO does not indicate any proposal to change the classification of the goods, hence the...

Customs – Cestat New Delhi: “Papad” is specifically covered under CTH 19059040 and not under CTH 1903 [Order attached]

Custom – CBIC issued second Order for waiver of interest for the period from 01 April 2023 to 10 April 2023 in respect of goods due to system glitch, where the payment of import duty is to be made from the amount availab...

Custom – New Delhi High Court: Issue of wrong claim of exemption – Held that even though no period of limitation is prescribed under the statute, the required period of limitation is to be considered under Section 28 – S...

Customs: CBIC has issued various notifications under Customs - implementation of Advance Authorisation Scheme; Implementation of Duty Free Import Authorisation Scheme; import of fabrics under Special Advance Authorizatio...

Customs – Supreme Court: LCD panels are classifiable under Chapter 90, Entry 9013.8010, and not Chapter 85 as claimed by the revenue – Appeal dismissed [Order attached]

Customs – CBIC has issued Circular on phased implementation of Electronic Cash Ledger (ECL) w.e.f. 01.04.2023 aimed at leveraging technology and reforming the payment process [Circular attached]

Custom - Cestat New Delhi – On the matter of unjust enrichment, there is no requirement in law that a certificate must be issued only by the statutory auditors, so long as the certificate is issued by a Chartered Account...

Cestat New Delhi – Jurisdictional New Delhi High Court had read down the amending notification to filing refund of SAD claim within 1 year – Principles of judicial discipline require that the orders of the higher appella...

Customs – Cestat Chennai: Main PCB, Lightening protector etc. used in SMPS cannot be considered as accessory of Integrated Fixed Wireless Telephones (IFWT) - Goods imported are neither parts nor accessories of IFWT and t...

Customs – Cestat New Delhi: The condition of the goods being manufactured out of duty paid inputs is impossible or at least extremely unlikely to be fulfilled in imported goods - The notification does not draw a distinct...

Customs – Cestat New Delhi: There is no ground to revoke the suspension of the Customs Broker Licence of the appellant where final decision by the Commissioner regarding revocation of licence is pending – Appeal dismisse...

Custom – Cestat Kolkata : National Import Database cannot be relied upon when import is relating to different quantity and quality of goods – Also, test report and the manufacturer’s certificates have not been contested...

Custom – Cestat New Delhi: If the system is not designed to send an alert to the Customs Broker if a Shipping Bill is filed in its name in the service centre at the Custom House and only sends an alert if it is filed onl...

Customs - Cestat Mumbai: Gold is freely importable it can’t come under the ambit of ‘prohibited goods’ on the ground that it was imported illegally - There is no bar on filing an application for compounding before issuan...

Customs : Cestat New Delhi – Import of "Microlens and Splitter” is not eligible for duty exemption; Merely because the appellant sought for duty exemption and the revenue took the view that the goods imported were not as...

Customs – Cestat Ahmedabad: As none of the party involved in the transactions controlled each other and revenue also has failed to establish relationship between the seller and buyer, hence no differential duty can be le...

Customs – Cestat New Delhi: The appellant cannot be said to be failed to abide by the Regulation as the illegal booking of export consignment was already informed to customs officers and KYC of the customers were verifie...

Customs – Cestat Chennai: Non-finalization of bills of entry was without any fault on the part of the Appellant, Adjudicating Authority was correct in taking a lenient view imposing total penalty of Rs.10,000 for 4 BoEs...

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