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    December 31, 2022   Case LawsCustoms
    Penalty u/s 114 Requires Corroborative Evidence; Section 108 Statements Not Treated as Co-Accused Statements.
    December 31, 2022   Case LawsCustoms
    Court Rules Port Trust Not Liable for Customs Duty on Cyclone-Lost Cargo u/s 45(3), No Evidence of Pilferage.
    December 31, 2022   Case LawsCustoms
    Aluminium Profiles Import Case: No Misdeclaration Found, Confiscation u/s 111(m) Not Applicable, Penalties Unwarranted.
    December 31, 2022   Case LawsCustoms
    Court Rules Exchange Rate Confusion Invalidates Re-Determination of Import Value u/r 5; Transaction Value Reinstated.
    December 30, 2022   Case LawsCustoms
    Customs Broker's License Revocation: Officer Misses Deadlines Under Regulation 17 Despite Broker's Non-Cooperation.
    December 30, 2022   Case LawsCustoms
    Customs Broker Faces License Revocation and Penalty for Allegedly Manipulating Lab Reports in Import Scheme.
    December 29, 2022   Case LawsCustoms
    Customs Broker License Suspension Overturned Due to Insufficient Legal Basis and Procedural Flaws.
    December 29, 2022   Case LawsCustoms
    Failure to Assess Export Value Accuracy Before Redetermination Leads to Dispute Over Duty Drawback Claims in 13 Shipping Bills.
    December 29, 2022   Case LawsCustoms
    Appellant agrees to revised valuation of imported goods; tungsten content confirmed at 75.3%, leading to higher duty.
    December 27, 2022   Case LawsCustoms
    Appeal Filing Delay Excused Due to COVID-19; Limitation Period Starts from Order Receipt Date, March 6, 2020.
    December 26, 2022   Case LawsCustoms
    Court Directs Parties to Commissioner (Appeals) for Resolution on Auctioned Goods, Treats Current Order as Interim.
    December 26, 2022   Case LawsCustoms
    Appellant's Shipping Bills Conversion Allowed After DGFT Delays; Export Obligations Met, Awaited EODC Issuance and Bank Certificates.
    December 24, 2022   Case LawsCustoms
    Detention order for gold smuggling voided; detainee not provided legible or translated documents, undermining legal validity.
    December 24, 2022   Case LawsCustoms
    Court Overturns Confiscation of Vessel Due to Lack of Evidence for Misstatement or Misconduct by Appellants.
    December 24, 2022   Case LawsCustoms
    DGFT Grants Extension for EPCG Export Obligations; Customs Ordered to De-seal Machinery Sealed Since 2016.
    December 23, 2022   Case LawsCustoms
    Court Upholds 100% Bank Guarantee for Importer Due to Alleged Undervaluation, Citing Section 18(1) and Circular No.38/2016.
    December 23, 2022   Case LawsCustoms
    Customs Broker avoids penalty as Adjudicating Authority fails to justify doubts about goods' declared value u/r 8(1).
    December 23, 2022   Case LawsCustoms
    Central Government's Inaction on Anti-Dumping Duty Implies Rejection; Matter to be Referred Back for Decision.
    December 23, 2022   Case LawsCustoms
    Shipping Bill Amendment Permitted: No Evidence of Non-Conformity Found, Decision-Making Data Transfer Approved.
    December 22, 2022   Case LawsCustoms
    Customs Act Penalties Reduced for Misdeclared Vehicle Imports; Notification Benefit Misuse Not Considered Fraudulent.
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    Highlights
    All› Customs › Customs - 2022
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    December 31, 2022   Case Laws Customs
    Penalty u/s 114 Requires Corroborative Evidence; Section 108 Statements Not Treated as Co-Accused Statements.
    December 31, 2022   Case Laws Customs
    Court Rules Port Trust Not Liable for Customs Duty on Cyclone-Lost Cargo u/s 45(3), No Evidence of Pilferage.
    December 31, 2022   Case Laws Customs
    Aluminium Profiles Import Case: No Misdeclaration Found, Confiscation u/s 111(m) Not Applicable, Penalties Unwarranted.
    December 31, 2022   Case Laws Customs
    Court Rules Exchange Rate Confusion Invalidates Re-Determination of Import Value u/r 5; Transaction Value Reinstated.
    December 30, 2022   Case Laws Customs
    Customs Broker's License Revocation: Officer Misses Deadlines Under Regulation 17 Despite Broker's Non-Cooperation.
    December 30, 2022   Case Laws Customs
    Customs Broker Faces License Revocation and Penalty for Allegedly Manipulating Lab Reports in Import Scheme.
    December 29, 2022   Case Laws Customs
    Customs Broker License Suspension Overturned Due to Insufficient Legal Basis and Procedural Flaws.
    December 29, 2022   Case Laws Customs
    Failure to Assess Export Value Accuracy Before Redetermination Leads to Dispute Over Duty Drawback Claims in 13 Shipping Bills.
    December 29, 2022   Case Laws Customs
    Appellant agrees to revised valuation of imported goods; tungsten content confirmed at 75.3%, leading to higher duty.
    December 27, 2022   Case Laws Customs
    Appeal Filing Delay Excused Due to COVID-19; Limitation Period Starts from Order Receipt Date, March 6, 2020.
    December 26, 2022   Case Laws Customs
    Court Directs Parties to Commissioner (Appeals) for Resolution on Auctioned Goods, Treats Current Order as Interim.
    December 26, 2022   Case Laws Customs
    Appellant's Shipping Bills Conversion Allowed After DGFT Delays; Export Obligations Met, Awaited EODC Issuance and Bank Certificates.
    December 24, 2022   Case Laws Customs
    Detention order for gold smuggling voided; detainee not provided legible or translated documents, undermining legal validity.
    December 24, 2022   Case Laws Customs
    Court Overturns Confiscation of Vessel Due to Lack of Evidence for Misstatement or Misconduct by Appellants.
    December 24, 2022   Case Laws Customs
    DGFT Grants Extension for EPCG Export Obligations; Customs Ordered to De-seal Machinery Sealed Since 2016.
    December 23, 2022   Case Laws Customs
    Court Upholds 100% Bank Guarantee for Importer Due to Alleged Undervaluation, Citing Section 18(1) and Circular No.38/2016.
    December 23, 2022   Case Laws Customs
    Customs Broker avoids penalty as Adjudicating Authority fails to justify doubts about goods' declared value u/r 8(1).
    December 23, 2022   Case Laws Customs
    Central Government's Inaction on Anti-Dumping Duty Implies Rejection; Matter to be Referred Back for Decision.
    December 23, 2022   Case Laws Customs
    Shipping Bill Amendment Permitted: No Evidence of Non-Conformity Found, Decision-Making Data Transfer Approved.
    December 22, 2022   Case Laws Customs
    Customs Act Penalties Reduced for Misdeclared Vehicle Imports; Notification Benefit Misuse Not Considered Fraudulent.

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      Customs

      Duty Drawback - Redetermination of export value - rejection of...

      Failure to Assess Export Value Accuracy Before Redetermination Leads to Dispute Over Duty Drawback Claims in 13 Shipping Bills.

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      CustomsDecember 29, 2022Case LawsAT
      Duty Drawback - Redetermination of export value - rejection of declared value of the goods in the 13 shipping bills - The adjudicating authority had to first examine the correctness of the declared value of the export goods and after recording a finding that they were not correctly valued re-determine the value, but this was not done. - AT
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