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    Penalty u/s 114 Requires Corroborative Evidence; Section 108 Statements Not Treated as Co-Accused Statements.
    Court Rules Port Trust Not Liable for Customs Duty on Cyclone-Lost Cargo u/s 45(3), No Evidence of Pilferage.
    Aluminium Profiles Import Case: No Misdeclaration Found, Confiscation u/s 111(m) Not Applicable, Penalties Unwarranted.
    Court Rules Exchange Rate Confusion Invalidates Re-Determination of Import Value u/r 5; Transaction Value Reinstated.
    Customs Broker's License Revocation: Officer Misses Deadlines Under Regulation 17 Despite Broker's Non-Cooperation.
    Customs Broker Faces License Revocation and Penalty for Allegedly Manipulating Lab Reports in Import Scheme.
    Customs Broker License Suspension Overturned Due to Insufficient Legal Basis and Procedural Flaws.
    Failure to Assess Export Value Accuracy Before Redetermination Leads to Dispute Over Duty Drawback Claims in 13 Shipping Bills.
    Appellant agrees to revised valuation of imported goods; tungsten content confirmed at 75.3%, leading to higher duty.
    Appeal Filing Delay Excused Due to COVID-19; Limitation Period Starts from Order Receipt Date, March 6, 2020.
    Court Directs Parties to Commissioner (Appeals) for Resolution on Auctioned Goods, Treats Current Order as Interim.
    Appellant's Shipping Bills Conversion Allowed After DGFT Delays; Export Obligations Met, Awaited EODC Issuance and Bank Certificates.
    Detention order for gold smuggling voided; detainee not provided legible or translated documents, undermining legal validity.
    Court Overturns Confiscation of Vessel Due to Lack of Evidence for Misstatement or Misconduct by Appellants.
    DGFT Grants Extension for EPCG Export Obligations; Customs Ordered to De-seal Machinery Sealed Since 2016.
    Court Upholds 100% Bank Guarantee for Importer Due to Alleged Undervaluation, Citing Section 18(1) and Circular No.38/2016.
    Customs Broker avoids penalty as Adjudicating Authority fails to justify doubts about goods' declared value u/r 8(1).
    Central Government's Inaction on Anti-Dumping Duty Implies Rejection; Matter to be Referred Back for Decision.
    Shipping Bill Amendment Permitted: No Evidence of Non-Conformity Found, Decision-Making Data Transfer Approved.
    Customs Act Penalties Reduced for Misdeclared Vehicle Imports; Notification Benefit Misuse Not Considered Fraudulent.
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      Seeking recovery of damages alongwith interest - Benefit of...

      Court Directs Parties to Commissioner (Appeals) for Resolution on Auctioned Goods, Treats Current Order as Interim.

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      CustomsDecember 26, 2022Case LawsHC
      Seeking recovery of damages alongwith interest - Benefit of redemption of goods could not be availed as the goods were sold in the auction - Had the Commissioner (Appeals) been apprised of the fact that the goods were not in existence, a different order could have been passed. In this state of facts, it is not possible for us to direct the Respondents to pay damages to the Petitioner. The appropriate course of action would be to relegate the parties to the Commissioner (Appeals) to find the solution to the situation and treat the impugned order as an interim order in the appeal and the restoration of the appeal. - HC

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      ActsIncome Tax