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    Simultaneous Penalties on Partner and Firm by CESTAT Questioned; Referred to Larger Bench for Review.
    High Court Upholds Validity of Exim Policy's Appendix 14IC, Supports Restrictions on Permission and License Period.
    Court Rules Refund Inappropriate Without Discharge Certificate for Fulfilled Export Obligations Under Invoked Bank Guarantee.
    DGFT's 2013 Tariff Notification Overturned for Lack of Jurisdiction; CBEC's Tariff Value Stands Valid.
    High Court Confirms Pre-Deposit as Mandatory Condition for Settlement Commission Proceedings in Customs Matters.
    Court Rules No Limitation Period for SAD Refunds Under Notification No. 102/2007-Cus, Amending Notification Not Retroactive.
    Duty Payment Timing Doesn't Affect Penalty and Interest Liability; Obligation Remains Regardless of Payment Timing.
    High Court Upholds Tribunal's Decision on Penalty for Misdeclared Goods, Finds No Reason for Further Intervention.
    Importers under Duty-Free Import Authorisation Scheme accused of hiding CENVAT credit use to claim undue customs duty benefits.
    Appellant's request to use FOB price as cum-duty price under Customs Act Section 14 rejected; transaction value prevails.
    Employee ID Card Irregularity: No Penalty Imposed on Appellant Due to Department's Negligence in Issuing Form-H.
    Goods Classified as Segway Spare Parts in SKD Form, Not Complete Vehicles.
    Customs House Agent Wrongly Penalized in Mis-Declaration Case; No Evidence of Involvement Found, Decision Overturned.
    Department Adopts Unrecognized Valuation Method Based on Public Ledger, Contrary to Valuation Rules Guidelines.
    Customs Authorities Shift Burden of Proof to Importer in Undervaluation Case, Requiring Evidence of Proper Valuation.
    Waiver of Pre-Deposit in Valuation Dispute: Is Separately Imported Software a Dummy Transaction? Prima Facie Against Assessee.
    Vessel "Pride of Goa" Retains Classification Despite Temporary Stationary Use Due to Local Legal Restrictions.
    Court Rules Imported Gloves Ineligible for Medical Duty Exemption Due to Classification as Non-Medical Examination Gloves.
    Storage Terminal Penalized for Inadequate System on Warehoused Goods Clearance Using Photocopy of Bill of Entry.
    LNG Import Valuation Confirmed Based on Discharged Quantity and Contract Price, Complies with Customs Duty Rules.
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