Government advances cut-off to 31 Oct 2025 for nil-duty Yellow Peas imports under Notification No. 64/2023-Customs

Customs duty 10% and AIDC 20% capped for Yellow Peas (HS 0713 10 10) imports from 1 Nov 2025

Appeal allowed; taxpayer may amend Bills of Entry under s.149 to claim concessional Additional Duty subject to Condition No.16

Appeals allowed; penalties and confiscation under s.114(iii), s.114AA, s.115(2) quashed for owners lacking knowledge under s.113

APE and MSF excluded from transaction value under Rule 10(1)(e); not sale conditions under Section 14(1), no duty

Appeal allowed; classification of imported welded titanium tubes overturned, duty, confiscation, fines and penalties set aside

Appeal partly allowed: upholds confiscation under s.111(d)&(m), reduces s.125 redemption fine to Rs.26.5L, sets aside s.114A penalty

Public notice simplifies air cargo transhipment: abolishes Rs.20 permit fee, aligns ULD rules with marine containers

Customs orders importers and brokers to self-assess duties, upload legible documents linked to Bill of Entry for faceless assessment

Penalty under s.114 Customs Act upheld as civil standard of proof finds appellants aided narcotics manufacture and export

EOU used CT-3 duty-free inputs, paid duty+interest before notice; extended limitation and penalties under s.28(2B), s.11A(2B), s.114, s.11AC rejected

Breach of pre-import condition allows only s.3(12) integrated tax recovery; confiscation, penalties and interest cannot be imposed

Confiscation and penalties set aside after s.108 statements and email printouts excluded for noncompliance with s.138B procedure

Import of ENABLE 2005-CE under Notification No.52/2003 deemed valid; confiscation and penalty under s.111(o)/s.112(a)(ii) set aside

Appeals allowed: demands for differential export duty, interest, confiscation and penalties quashed under pre-2011 export valuation rules

Appeals dismissed; penalties under Section 112(a) upheld for mens rea and Section 111(j) confiscation liability

Government amends All Industry Rate for duty drawback on Chapter 71 jewellery, revising tariff items 711301, 711302, 711401

Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...

Adjudicating authority cannot invoke section 28(9A) to suspend show cause notice before section 28(9) default periods expire

Customs cannot revalue imported pre-packaged goods using Section 4A or replace BCD transaction price under Section 17