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    LCD Panels Classification: Not Limited to TV or Audio, Serve Multiple Functions, Classified Under Heading 90.13.
    Court Upholds DGFT's Authority to Amend Import Policy; Gazette Notification Signatory Not Grounds for Challenge.
    High Court Dismisses Petition for Failing to Meet EPCG Export Obligations; Shipping Bill Copies Not Filed Correctly.
    Court Grants De-sealing of Premises; Clarifies Seizure Rules Under Customs Act Sections 110, 121, and 142.
    Court Upholds Withholding Confidential Note Sheet in Anti-Dumping Case Under RTI Act to Protect Economic Interests.
    Document Identification Number Essential for Valid Customs Communications u/s 151A of the Customs Act.
    Court Rules Demand Invalid Without Show Cause Notice for Clearing Agents u/s 28.
    Customs Duty Valuation: Wholesale Prices Not Retail Under SWM Rules for CVD on Non-Consumer Goods Sales.
    Department's Review Order Challenged Over Limitation Period; Lacks Evidence of Timely Notification to Commissioner (Appeals.
    Fee for Technical Knowhow Excluded from Customs Valuation, Affirms Commissioner (Appeals.
    High Court Upholds Customs Decision Denying SAD Exemption for Rock Phosphate Import Without FCO Permission.
    High Court Clarifies Burden of Proof in Smuggling Cases: Statement Must Be Reiterated u/s 138B(1) for Validity.
    12V SMPS and components not eligible for duty exemption; not considered parts of IFWT per notification.
    Customs broker license revocation challenged; cross-examination request dismissal under Regulations 22(7) & 20(1) impacts credibility. Case reopened.
    Court Allows Provisional Release of Kiwi Fruit Consignments from UAE; Petitioner Agrees to Conditions Pending Final Order.
    Unjust Enrichment Refunds: Chartered Accountant Certificates Valid if Consistent with Financial Accounts in Customs Cases.
    Manual Breast Pumps Classed Under CTH 39269090 for Self-Use by Mothers, Not Medical Devices.
    Appeal Restoration Application Dismissed After Six-Year Delay; Customs Act Proceedings Considered Separate from Exporter Actions.
    Unauthorized Gold Imports Confiscated u/s 111(d); Only Notified Agencies Can Legally Import Foreign-Marked Gold Bars.
    Commissioners' Committee Claims Commissioner (Appeals) Not Bound by Judicial Discipline, Criticizes Adherence to High Court Precedent.
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