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    Micropipettes Imported with Auto Analyser Qualify for Tax Exemption as Medical Equipment Accessories Under Notification.
    Immediate Refund Granted Post-Provisional Assessment Finalization; No Need for Refund Claim u/s 27, Customs Act 1962.
    Delay in Clearing Warehoused Goods Not Willful, Especially with Custodian and Customs Auction Authority.
    Refund Claim Denied u/s 27 of Customs Act, 1962 Due to Delay; Survey Report Not Required First.
    Imported Compact Recessed Down Lights Classified Under CTH 8539, Not CTH 9405, per Harmonized System Nomenclature Notes.
    Revenue Disputes Car Import Under EPCG Scheme for Violating Actual User Condition; Demand Confirmed Against Importer.
    Court Grants Conditional Release of Perishable Electronic Components, Balancing Timely Access with Legal Compliance.
    Customs Broker's License Suspended; Petitioner Can Appeal Decision Before CESTAT Tribunal to Review Case Merits.
    Anti-dumping duty beyond five years invalid; retrospective amendment not upheld. Petitioner entitled to refund.
    Court Denies Condonation of Delay for Duty Drawback Claim Due to Unjustified Reasons.
    Court Confirms Appellant's Guilt, Upholds Rs. 15 Lakh Penalty Based on Co-Accused's Retracted Confession.
    High Court Stays Suspension of Customs Broker's License Pending Tribunal Appeal Decision.
    Customs House Agent license suspension must follow Regulation 22 time limits; no contradictory positions allowed by appellant or Revenue.
    Higher Court Overturns Tribunal's Decision on EOU's Shipping Bill Conversion for DTA Scheme Benefits; Debonding Issues Highlighted.
    High Court Dismisses Premature Appeal Against CESTAT Order; Points of Difference Referred to Larger Bench.
    Customs Act Section 27A: No Interest on Delayed Refunds of Interest, Compounding Not Allowed.
    Refund Claim Denied Due to Missing Certificate on Invoices for Special Additional Duty u/s 3(5) of Customs Act.
    Duty Recovery from Agent Allowed Under Customs Act, 1962, Even Without Penalty on Appellant.
    Refund Granted After Proving Excess Duty Didn't Affect Production Costs; Claimant Overcame Unjust Enrichment Barrier.
    Flower Seed Imports Differ from Plants Under Tariff Rules; No Violation of Courier Import Regulations 1998 Found.
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Acts Income Tax