Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.
Limitation for customs appeals permits exclusion of time before a wrong forum and validates timely electronic filing.
Transaction value of imported brass scrap cannot be rejected on visual inspection without contemporaneous identical-import evidence.
Fraudulent duty-free diversion defeats advance-licence exemption, enables extended recovery, and supports penalties for firms and active partners.
Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.
Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.
DFIA classification of Vital Wheat Gluten as wheat flour defeated customs seizure based on unsupported exemption ineligibility allegations.
Automotive ECU classification follows distinct functions, requiring Revenue evidence before reclassifying control units as motor-vehicle parts.
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Post-decisional hearing deadlines govern continued Customs Broker licence suspension; delayed hearings invalidate continuation without deciding underl...
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