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    November 30, 2021   Case LawsCustoms
    Penalties Under Customs Act Sections 114(iii) & 114AA Require Proof of Criminal Abetment as Defined by IPC Section 107.
    November 29, 2021   Case LawsCustoms
    Tribunal Rules No Evidence Against Exporter in Red Sanders Smuggling Case; No Legal Questions Arise.
    November 29, 2021   Case LawsCustoms
    Penalty Under Customs Act Section 112 Deemed Unjustifiable Due to Lack of Evidence in Gold and Silver Import Case.
    November 29, 2021   Case LawsCustoms
    Imported LED Goods Reclassified as Christmas Tree Lighting; Not Subject to Confiscation u/ss 111(d) or 111(m).
    November 29, 2021   Case LawsCustoms
    LCD Import Classification Challenged; Chapter 85 Classification Disputed, Heading 90138010 Deemed Appropriate.
    November 25, 2021   Case LawsCustoms
    Appeal Against Penalty u/s 114AA of Customs Act for Wrong Invoice by Foreign Supplier Succeeds.
    November 24, 2021   Case LawsCustoms
    Customs Act Deadline Extension Validates Late Service of Assessment Orders; Government's Authority to Extend Time Limits Upheld.
    November 23, 2021   Case LawsCustoms
    Interest on Customs Refunds Capped at 6% u/s 27(A); Tribunal Cannot Authorize Higher Rates.
    November 22, 2021   Case LawsCustoms
    Adjudicating Authority Fails to Classify Sweet Corn Properly, Ignores Importer's Tariff in Violation of Harmonized System Rules.
    November 22, 2021   Case LawsCustoms
    Revenue's Appeal Dismissed: Failed to Contest Reassessment Directive by Commissioner; Initial Assessment Appeal Suggested.
    November 20, 2021   Case LawsCustoms
    Appellant's customs duty refund denied; instructed to apply for reassessment u/s 154 of Customs Act, 1962.
    November 20, 2021   Case LawsCustoms
    CHA License Revocation Overturned Due to Pre-Responsibility Container Discrepancies and Custodian Negligence in Consignment Acceptance.
    November 19, 2021   Case LawsCustoms
    Court Denies Condonation of 921-Day Delay in Appeal; Stresses Vigilance and Diligence in Pursuing Legal Rights.
    November 19, 2021   Case LawsCustoms
    Amendment Denied: Two Bills of Lading Conflict, Goods Remain with Central Government Under Customs Act Section 126.
    November 19, 2021   Case LawsCustoms
    Customs Broker's License Revoked for Lack of Due Diligence; Appeal Dismissed and Penalty Imposed for Over-Invoicing.
    November 19, 2021   Case LawsCustoms
    Appellant Cleared of Violations in Hazardous Goods Case; No Penalty Under Customs Act or 2009 Regulations.
    November 19, 2021   Case LawsCustoms
    Accused Seeks Bail in Illegal Export Case; Evidence Shows Intent to Cooperate, Contradicting Non-Cooperation Claims.
    November 18, 2021   Case LawsCustoms
    Jurisdiction of ADG, DRI to Issue Show Cause Notice Explored u/s 28(4) of Customs Act: Proper Officer Debate.
    November 18, 2021   Case LawsCustoms
    Courier Service Avoids Penalty: No Evidence of Intentional False Declaration of Demonitised Currency u/s 112A and Section 82.
    November 17, 2021   Case LawsCustoms
    DRI Lucknow cannot issue Show Cause Notices u/s 28(4) & 124 of Customs Act; proceedings invalidated.
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    Highlights
    All› Customs › Customs - 2021 › Customs - 2021 - November
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    November 30, 2021   Case Laws Customs
    Penalties Under Customs Act Sections 114(iii) & 114AA Require Proof of Criminal Abetment as Defined by IPC Section 107.
    November 29, 2021   Case Laws Customs
    Tribunal Rules No Evidence Against Exporter in Red Sanders Smuggling Case; No Legal Questions Arise.
    November 29, 2021   Case Laws Customs
    Penalty Under Customs Act Section 112 Deemed Unjustifiable Due to Lack of Evidence in Gold and Silver Import Case.
    November 29, 2021   Case Laws Customs
    Imported LED Goods Reclassified as Christmas Tree Lighting; Not Subject to Confiscation u/ss 111(d) or 111(m).
    November 29, 2021   Case Laws Customs
    LCD Import Classification Challenged; Chapter 85 Classification Disputed, Heading 90138010 Deemed Appropriate.
    November 25, 2021   Case Laws Customs
    Appeal Against Penalty u/s 114AA of Customs Act for Wrong Invoice by Foreign Supplier Succeeds.
    November 24, 2021   Case Laws Customs
    Customs Act Deadline Extension Validates Late Service of Assessment Orders; Government's Authority to Extend Time Limits Upheld.
    November 23, 2021   Case Laws Customs
    Interest on Customs Refunds Capped at 6% u/s 27(A); Tribunal Cannot Authorize Higher Rates.
    November 22, 2021   Case Laws Customs
    Adjudicating Authority Fails to Classify Sweet Corn Properly, Ignores Importer's Tariff in Violation of Harmonized System Rules.
    November 22, 2021   Case Laws Customs
    Revenue's Appeal Dismissed: Failed to Contest Reassessment Directive by Commissioner; Initial Assessment Appeal Suggested.
    November 20, 2021   Case Laws Customs
    Appellant's customs duty refund denied; instructed to apply for reassessment u/s 154 of Customs Act, 1962.
    November 20, 2021   Case Laws Customs
    CHA License Revocation Overturned Due to Pre-Responsibility Container Discrepancies and Custodian Negligence in Consignment Acceptance.
    November 19, 2021   Case Laws Customs
    Court Denies Condonation of 921-Day Delay in Appeal; Stresses Vigilance and Diligence in Pursuing Legal Rights.
    November 19, 2021   Case Laws Customs
    Amendment Denied: Two Bills of Lading Conflict, Goods Remain with Central Government Under Customs Act Section 126.
    November 19, 2021   Case Laws Customs
    Customs Broker's License Revoked for Lack of Due Diligence; Appeal Dismissed and Penalty Imposed for Over-Invoicing.
    November 19, 2021   Case Laws Customs
    Appellant Cleared of Violations in Hazardous Goods Case; No Penalty Under Customs Act or 2009 Regulations.
    November 19, 2021   Case Laws Customs
    Accused Seeks Bail in Illegal Export Case; Evidence Shows Intent to Cooperate, Contradicting Non-Cooperation Claims.
    November 18, 2021   Case Laws Customs
    Jurisdiction of ADG, DRI to Issue Show Cause Notice Explored u/s 28(4) of Customs Act: Proper Officer Debate.
    November 18, 2021   Case Laws Customs
    Courier Service Avoids Penalty: No Evidence of Intentional False Declaration of Demonitised Currency u/s 112A and Section 82.
    November 17, 2021   Case Laws Customs
    DRI Lucknow cannot issue Show Cause Notices u/s 28(4) & 124 of Customs Act; proceedings invalidated.

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