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    Petitioner Not Obligated to Safeguard Revenue on Anti-Dumping Duty Due to Expired Notification and Lack of Statutory Right.
    Imported Processed Betel Nuts Valued and Cleared with Duties; Not Considered Prohibited Goods Under Tariff Regulations.
    Customs Department's Penalty for Export Obligation Non-fulfillment Deemed Double Jeopardy, Violating Legal Standards.
    Undervaluation Case Dismissed: Lack of Evidence on Import Records and Disputed Document Existence. Demand Set Aside.
    New Customs Duty Rates Set for EVs and Lithium-Ion Cell Parts to Boost Manufacturing and Imports.
    New Customs Duty Rates Set for Lithium-Ion Power Bank Parts and Battery Packs in Mobile Phones.
    High Court Rules MFDs Not Prohibited Goods; Extended Producer Responsibility Applies Post-Utility Period; Bond Deposit Upheld.
    Customs House Agent Holds Exclusive Right to Appeal CHALR, 1984; Revenue Not an "Aggrieved Party" for Tribunal Appeals.
    Vessels Classified Under Customs Tariff Heading 8901 9000 for Navigation with Dynamic Positioning Systems.
    Customs House Agent Penalized for Exporting Prohibited Red Sanders Without Client Verification or Contract Agreement.
    Customs House Agent Misclassifies Imported Burmese Teak as Prohibited Indian Wood; Export Dispute Arises.
    Gold Dore Bars Import Exemption: No Distinction Between Mining and Producer Companies; Interpret Notifications Liberally for Purpose Fulfillment.
    EOU Faces Duty Liability Issues Due to Incomplete Warehousing and Export Obligations Under Notification No. 52/2003-Cus.
    Appellant Faces Exemplary Costs for Attempting to Mislead Tribunal with False Statements in Condonation of Delay Case.
    Assessing Officer's Rejection of Declared Value Without Payment Certificate Deemed Unsustainable in Import Valuation Case.
    Royalty Charges Must Be Added to Import Valuation u/r 9(1)(c) and Rule 10(1)(c) Based on Agreement Terms.
    Coconut Oil Import Allowed Under Advance License; No Restrictions on Raw Oil or Emphasis on License Percentage Range.
    Court Rules Rejection of Declared Transaction Value for Imported Goods by Adjudicating Authority as Erroneous.
    "Before Making the Shipment" Means Before First Export, Not Initial Raw Material Import for Advance Authorization.
    Settlement Commission Can't Rule on Seized Gold; Applicant Must Prove It's Smuggled Per Section 123(2).
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