Appeal succeeds, quashing time-barred customs demand based on inaccessible same-day tariff value notification; importer cleared using valid rate

Importer refunded customs duty with interest as goods lost before clearance, attracting Section 23 of Customs Act

Writ against Customs penalty held non-maintainable; suppression of facts and Section 128 appeal lead to costs

Customs broker licence restored; CBLR Reg. 10(d), 10(e), 10(n) violations unproved, revocation, forfeiture and penalty quashed

Customs broker licence restored, no mens rea found and due diligence satisfied under CHLR 2018, suspension held unjustified

Customs demand set aside for violating Rule 12, no suppression to invoke s.28(1) or impose penalties under ss.112,114A,114AA

In-vitro diagnostic reagents classifiable under CTI 3822 0019; rate notifications don't change tariff, department bound by consistency

Differential customs and anti-dumping duty on aluminium foil quashed; invoice thickness, value of USD 2.79/kg upheld

Benefit of N/N. 52/2003-Cus upheld for 100% EOU even with wastage beyond SION, no duty/penalty

Import exemption under Notification 25/2002 restored; honest declaration error under Rules 4 and 5 of 2017 Rules excused

Confiscation of betel nuts and s.112(b) penalties quashed as department fails burden under s.123 Customs Act

Five-year anti-dumping duty on Liquid Epoxy Resins under Section 9A, targeting specified imports and non-cooperating exporters

Beneficial owner held liable for differential customs duty; royalties added under Rule 10(1)(c); confiscation, penalties under s.111(m), s.114A, s.112...

Appeal admitted; re-export allowed provided Rs1.10 crore redemption fine remains in fixed deposit until further order

Appeal dismissed; CHA licence restored subject to financial conditions including Rs.2L forfeiture and two additional Rs.2L deposits

Appeal allowed: e-rickshaws treated as parts, not complete imports; penalties, confiscation and extended limitation invocation quashed

Imported quicklime lump reclassified to Customs Tariff Item 2522.1000; 98% CaO threshold excludes 2825.9090, assessment upheld

Confiscation and fines quashed for seized black pepper, dry peas and khajur where revenue failed to prove smuggling -law

Customs launches online Section 65 module for MOOWR and MOOSWR warehouse applications with user manuals and helpdesk

Penalty under s.114(iii) quashed where CHA not shown culpable; exporter's signature sufficed and prosecution failed to prove fraud