Limitation on Redemption Option: failure to pay within the statutory period and lack of pending appeal nullified the redemption right.

Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitat...

Distinctness of software for customs valuation: software excluded from assessable value; reassessment and penalties disallowed.

Conversion of ores into concentrates treated as manufacture, so processed imports lose exemption and attract duty and interest.

Customs Broker duty to inform: confirmed penalty for failing to report mixed passenger baggage; licence revocation overturned.

Burden of proof on Revenue: failure to prove open cells led to LED/LCD panel classification and exemption restored.

Single Window integration on SWIFT 2.0 enables unified PGA onboarding, digital certificate linkage and consolidated NOC processing.

Authorized Economic Operator helpdesk established to assist applicants and expedite application processing; contact and grievance channels provided.

BIS Registration Requirement: Prospective supersession prevents retrospective confiscation; redemption fine imposed and goods ordered released.

Misdeclaration of goods upheld; customs value redetermined from supplier export declaration and confiscation sustained, penalties largely remitted.

Differential Duty under EPCG remitted for re computation; confiscation and penalty set aside where obligation period was extended.

Duty to Notify: broker failed to advise client and inform customs, attracting vicarious liability and commensurate penalty.

Natural justice breach mandates remand for de novo adjudication, directing a fresh hearing and fair opportunity to both parties.

Transaction Value: reliance on BRC and final invoice upheld, remand ordered to redetermine value and apply uniform fine rate.

Tariff Value Fixation: substitution of tariff tables fixing/maintaining values for specified oils, metals and areca nut, effective next day.

HSNS Cess accounting: specified 8 digit accounting head codes mandated for payment, interest, penalty and other dues.

HSNS Cess registration and e-payment procedure: ERN portal enrolment, REG 01 filing, CTIN challan and ICEGATE payment flow.

Health Security and National Security Cess requires registration, electronic declaration and payment via the CBIC portal effective from February.

Issue Estoppel limits appellate re examination; appellate authority cannot revisit its appellate order when granting consequential relief.

Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.