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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 – New Delhi High Court: Petitioner is entitled to Custom Broker License as he scored 50% and above in the oral examination and the cut off passing marks could not have been changed after the issue of examination...
Customs – Cestat Chennai: As the PSI certificate issued by the Branch was subsequently ratified by the DGFT, which is complete in all respect, hence there is no violation of import - Redemption fine and penalty under Sec...
Customs – Cestat New Delhi: It is the onus on the Customs Department to lead evidence in support of allegation as to the smuggled nature of goods - Non-claiming of seized goods does amounts to smuggling – Not liable to d...
Custom – Orissa High Court: Even though the shipping bills and bills of lading were not in the name of the Appellant, but as the entire cost of effecting the export was borne by the Appellant, sale invoice was raised by...
Customs – Cestat New Delhi: If a view is taken that notice under section 28 can be issued only after the assessment is modified on appeal, renders section 28 itself useless because there cannot be any SCN and adjudicatio...
Customs – Cestat Chennai: Refund of security deposit is not governed by the provisions of Section 27 of the Customs Act and hence cannot be time barred – Appeal allowed [Order attached]
Customs – CBIC issued Circular on Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023) to come effect from 11th February 2023 – reg. [Circular attached]
Customs – CBIC issued Circular on Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023) to come effect from 11th February 2023 – reg. [Circular attached]
Customs – Cestat New Delhi: Wrong claim of export benefit under MEIS is due to mis-advised by the CHA, however, appellant is responsible to understand the eligibility and the conditions before making a claim for the expo...
Customs – Cestat New Delhi: There is no requirement of “NOC” from the Drug Controller in respect of export consignment filed by the appellant for export of drugs to Liberia – Appeal allowed [Order attached]
Custom – New Delhi High Court: Since there is no explanation for the delay in clearance of goods, the Petitioner would be liable to pay the detention/demurrage charges – Though there maybe no illegality in the release of...
Customs – Gujarat High Court: Even though the goods were re-exported, but as the goods remained in warehouse beyond permitted period, thus, Respondent/ owner of the goods would be liable to pay full amount of duty with i...
Customs – Cestat New Delhi: Clearance of assignment on commission basis by CHA/ Appellant on behalf of the importer who is otherwise validly existing at the declared address and having valid IEC and GSTIN is highly insuf...
Custom – Cestat Chennai: Appellant cannot sublet their CHA license or allow any agencies to use their service provider registration number, but the facts reveal that service tax has already been paid to the Government by...
Customs – Cestat New Delhi: As the exported goods were never cleared for home consumption, there was no occasion for the appellant to actually pay the customs duty, hence the amount in question cannot be called as the am...
Customs – Cestat Mumbai: It is not reasonable for the appellant, as licencee, to be considered as accountable for acts of omission and commission on the part of its employees which lead to cancellation of license – Direc...
Customs – Cestat Chennai: Limitation period for filing an application seeking conversion of free shipping bills into Advance Authorization shipping bills has not been provided under Section 149 - The same has only been p...
Custom – Cestat Mumbai: As the appellant is unable to evince due to discharge of obligation, considering the nature of lapse on the part of the ‘customs broker’, it is directed to forfeit the security deposit and impose...
Customs – CBIC issued Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022 [Notification attached]
Customs – Cestat Ahmedabad: During the period in which the vessel is imported, there is no contravention of any UNSC resolutions in force hence the confiscation of old and used ship under 111 (d) cannot be pressed – Appe...
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