Customs exemption granted despite missing prior permission when substantial compliance with notification requirements achieved

F650 Feeder Protection System classified under CTH 8537 1000 as multifunctional control board, not simple relay

Customs valuation order set aside for imported used cranes due to improper reassessment and non-compliance with section 14 requirements

CESTAT sets aside redemption fine and penalty for leather export mis-declaration due to lack of mens rea proof

Writ petition dismissed as adequate statutory remedies under Sections 128 and 129 available for customs show-cause notice

Ministry imposes countervailing duties on Digital Offset Printing Plates from China and Taiwan under section 14

Mumbai Customs empanels six chartered engineers for second-hand machinery valuation with mandatory compliance requirements

Revenue appeal dismissed as refund limitation period under Section 27(1B)(c) starts from final assessment date

Email invoices can determine customs duty under section 14 even when different invoice filed with Bill of Entry

HIV viral load test kits qualify for customs duty exemption despite restrictive interpretation by Principal Commissioner

Crude shea butter with FFA content exceeding 8% deemed non-edible grade, exemption under N/N. 21/2002 entries 33A/33B denied

Importer wins classification dispute over fish protein from decalcified fish scales under advance authorization scheme

Gold bars seizure overturned as department failed proving foreign origin despite 99.5% purity without corroborative evidence

CESTAT allows shipping bill scheme code conversion from '00' to '03' under section 149 for export obligation fulfillment

Powdered latex gloves qualify for concessional CVD rate under Notification 02/2011-CE despite lacking specific medical examination terminology in impo...

CESTAT lacks jurisdiction over Section 128A appeals involving concealed gold baggage seizure

DGFT cannot impose conditions contrary to Foreign Trade Policy under FTDR Act Sections 5 and 6(3)

Central Government revises anti-dumping duties on Decor Paper imports from China following mid-term review under sections 9A

Ministry imposes anti-dumping duties on chemical imports from China and USA ranging NIL to USD 1,710 per MT

Central Government imposes anti-dumping duties on Linear Alkyl Benzene imports from Iran Qatar under Section 9A