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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

GST – AAR Karnataka: “Roombr” is a machine capable of performing all the functions envisaged under Note 5(A) to Chapter 84 and the product is classifiable under tariff heading ‘others’ having CTH 8471 41 90 [Order attach...
Custom – Cestat Chennai: In any case, the valuation of any goods could never be the domain of a Customs Broker as the same depends upon the contract between the exporter and the importer wherein no Customs Broker would h...
Customs – Cestat Kolkata: Even if an importer has wrongly claimed the benefit of the exemption, it is for the department to find out the correct legal position and to allow or disallow the same – However, as Appellant’s...
Customs – Cestat Mumbai: Amendment in shipping bill under section 149, which merely has the consequence of data transference should have been permitted unless established evidence exists that the goods were not in confor...
Customs – Cestat New Delhi: It is strange that the Customs department which has access to all the import data in its system requires the importer, who has no such access to provide contemporaneous import data – It is ext...
Customs – Cestat Mumbai: Failure to file Bill of Entry within the time due to error in ICEGATE system is not a sufficient cause to impose late fee on the Appellant – Department is directed to pay minimum litigation fee o...
Customs – Cestat Ahmedabad: National Import Database cannot be made the basis for enhancement of value - For any enhancement in assessment value, the transaction value has to be first rejected based on legal permissible...
Customs – Cestat New Delhi: There is no violation of the provisions of Courier regulations by the Appellant as they have duly obtained the proof of identity cum proof of address by collecting the Aadhar and PAN for shipm...
Custom – Cestat Mumbai: The Appellant Director tendered resignation from the position of country head in which it has been specifically mentioned that he would not take any decisions hence no penalty can be imposed basis...
Service tax – Cestat New Delhi: It is settled law that when a claim of an applicant is under a beneficial scheme or exemption notification, and qualifies under two conflicting entries, for having opted for one which is m...
Customs – Cestat Kolkata: Entire proceedings against the Appellants have been framed on the basis of assumption and presumption without conclusively establishing any direct nexus between the Appellants and the exporter,...
Customs – Cestat New Delhi: There is nothing in Regulation 10 (n) which requires the Customs broker to check if the exporter was risky in the opinion of any officer or obtain any NOC from any officer or to get a confirma...
Customs – Cestat New Delhi: Since import of disputed good was prohibited, the Adjudicating Authority had correctly exercised its discretion not to allow redemption or not Import of prohibited goods “Low Sulphur Waxy Resi...
Customs – CBIC issued Notification to extend exemption from payment of certain deposits through electronic cash ledger [Notification attached]
Customs – Cestat Mumbai: Revenue has failed to establish through any kind of documents or case laws that debit of any amount under the DEPB scheme is not a mode of payment of duty, therefore refund of SAD paid through de...
Customs – Cestat Ahmedabad: Oil contained in the Bunker tanks in Engine Room of vessel imported for breaking up are regarded as forming integral part of the vessel and therefore classifiable along with the vessel under C...
Customs – Cestat New Delhi: The goods being not notified goods under Section 123, it was onus on the Revenue to establish the smuggled nature of the goods, which the Revenue have miserably failed - Not a single evidence...
Customs – Cestat New Delhi: As the goods were not available for confiscation at the time of passing the order, hence confiscation order is bad and liable to set aside – However, appellant have resorted to unauthorized mo...
Custom – CBIC issued Amendment to earlier Instructions issued regarding extension of requirement of Health Certificate accompanied with the import of food consignments-reg. – [Instruction attached]
Customs – Cestat Ahmedabad: As the variation of value of imported goods is more than 5%, it amounts to mis-declaration of quantity and value of goods, hence incremental duty along with redemption fine and penalty is righ...
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