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    Court Rules Against Unjustified Transfer or Re-export Requirement for Petitioner's Vessels Used Over Three Years.
    Commissioner (Appeals) Erred by Allowing Release of Smuggled Memory Cards with Redemption Fine and Reduced Penalty.
    Timely Refund Claims Valid on Original Submission Date Even if Documents Are Completed Later.
    Revenue Dispute: Excessive Duty Drawback Claim Challenged Due to Lack of Comparable Goods Pricing Evidence.
    DRI Officers Cannot Issue Show-Cause Notices for Recovery of Wrongful Drawbacks u/r 16 of 1995 Drawback Rules.
    Tribunal Upholds Order Against Commissioner's Illegal Decision Allowing Respondent's Re-Export Request.
    Passenger's Attempt to Smuggle 1000g Gold Through Airport Green Channel Fails; Re-export Request Denied as Illegal.
    Customs Clears Pharmaceutical Reference Standards; No Fact Suppression Found, Extended Limitation Period Inapplicable.
    Customs Officers to Assess Scrap Imports; Only Differential Duty Required, Avoid Excessive Penalties and Confiscation.
    Importer Must Comply with FSS Labelling and Packaging Regulations for Legal Import Activities, Recent Case Law Confirms.
    Importers Must Meet Dual Conditions for Exemption: Duty Paid Inputs and No CENVAT Credit Availment Required.
    Penalty Imposed Under Wrong Section Set Aside Due to Lack of Justification and Opportunity for Appellant Response.
    Customs House Agent license not sub-let by granting G Card; no violation of Regulation 10 found.
    High Court Approves Cross-Examination of Key Witnesses in Customs Case to Ensure Fairness and Uphold Natural Justice.
    Exemption on Mobile Handset Parts Extends to CDMA Fixed Wireless Terminals per Notification No.21/2005.
    EPCG Licence Scheme Dispute: Geological Survey Confirms Exported Goods as Limestone, Essentially Marble, Not Silicified Limestone.
    Anti-Dumping Duty Not Levied on Incomplete Injection Moulding Machines: Critical Parts Missing for Full Operation.
    Import of Marble Slabs Faces Violation Due to Exchange Rate Changes, CIF Value Below Required $60/sqm.
    LED Panels vs. LED TVs: Key Customs Classification Differences Impact Tax Implications Under Customs Law.
    Customs House Agent Penalized for Ivory Import; Commissioner Did Not Justify Violation of CHALR 2004 Rule 13(d), (e), (o).
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