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    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.
    Authorities Review Provisional Release of Seized Goods for Non-Compliance with Food Safety Standards; Decision Pending.
    Appeal Denied: Shipping Bill Amendment Rejected Due to Appellant's Failure to Submit Required Documents as Directed by Tribunal.
    CVD refund claim denied due to time limits; Supreme Court ruling not applicable for third-party benefit u/s 27.
    Neutral Pellets Import Case: No Mis-declaration or Fact Suppression Found, Customs Tariff Heading 1702 Classification Stands.
    Excess Import of Waste Rubber Tyre Scrap Deemed Irregular but Not Prohibited; No Violation Found by Technical Review Committee.
    Petitioner Seeks Release of Defatted Coconut After Successful Appeal; No Barrier for Provisional Order u/s 110A.
    Penalty Overturned: Lack of Proof on Knowledge in Gold Smuggling Case u/s 112(b) of Customs Act 1962.
    Refund Due to Appellant with Interest Post-Finalization of Provisional Assessment, Subject to Unjust Enrichment Test u/s 18(5).
    Penalty Under Customs Act Section 117 Invalidated: Silence Alone Not Enough Evidence for Smuggling Allegations.
    Exporters Accused of Smuggling Synthetic Fabrics; Trucks Not Foreign-Going Without Bill of Export and Customs Check.
    Court Considers Provisional Release of Confiscated Aircraft Used in Non-Scheduled Passenger Services Under Exemption Benefit.
    Refund Claim Denied for Sub-Contractor Due to Lack of Appellant's Name Endorsement by Project Authority Under Foreign Trade Policy 2004-09.
    Court Denies Amendment of Shipping Bills Under MEIS; Stresses Timely Error Correction Before Goods Dispatch.
    Customs House Agent penalized after clerk admits mistake; Section 58 of Indian Evidence Act applied to confirm penalty.
    Section 114 of Customs Act: Penalties for Anyone Involved in Actions Leading to Goods Confiscation in Export or Import.
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Acts Income Tax