Court Acknowledges Challenges in Setting Specific Timeframe for FSSAI Inspection and Sampling u/s 47(5) of the Act.

High Court Grants Terminal Excise Duty Refund; GST Authorities Pass Decision to DGFT for Processing.

Customs Broker penalty u/s 112(a) resolved with duty payment; unequal treatment in Section 28(6)(i) benefits disputed.

Court Denies Permanent Injunction as Disputed Goods Barred from Entry; Plaintiffs Can Pursue Further Legal Action.

Court Rejects Revenue's Dry Weight Method for Iron Ore Classification Under Tariff Act, Citing Lack of Legislative Intent.

CESTAT Rules Coils and Accessories Under Tariff Heading 8503, Eligible for Duty Refund and Interest.

Petitioner challenges uncommunicated valuation changes in 95 bills of entry, alleging procedural lapse in notification requirements.

Helicopter import demand invalidated; exceeded original show cause notice allegations, Commissioner's confirmation overturned due to insufficient noti...

Court Questions Legitimacy of Gold Origin; Appellant Lacks Evidence for Lawful Purchase of High-Purity Gold Bars.

Gold Smuggling Case: Co-Noticee Statements Need Independent Corroboration u/s 112(b)(i) of Customs Act 1962 for Penalties.

Penalty Under Customs Act Section 112(b) Dismissed: Appellant Not Involved in Gold Smuggling Activities.

High Court Upholds Customs Broker License Reinstatement but Rejects Security Deposit Return Under Regulation 13(a) of CHALR 2004.

Central Government's Anti-Dumping Duty Rescission Deemed Illegal for Skipping Sunset Review Process.

Broad Definition of Capital Goods: Includes Any Equipment or Accessories Indirectly Used in Manufacturing Process.

Misdeclaration of Goods: Penalty u/s 112(a) of Customs Act Reduced from Rs. 7 Lakhs to Rs. 2 Lakhs.

Assessment Order Invalidated: Customs Act Section 18(2) Violated by Ignoring Petitioner's Request for CRCL Mumbai Re-Test.

Court Rejects Customs' Claim of Mis-declared Retail Prices Due to Lack of Evidence on Higher Sales or Distributed Price Lists.

Dispute over MC PCB classification resolved using Rule 3(a) of Import Tariff; specificity of description emphasized.

Adjudicating authority improperly reclassified imported goods under Customs Tariff Act, 1975, bypassing intended classification scheme.

Fraudulent DEPB Scrips Rendered Void, Justifying Extended Limitation Period for Customs Duty Evasion Investigation.