Appeals dismissed for relying on forged Transport/Registration Authorizations; failure to verify TRAs or seek issuing port absolves liability

Liability for customs duty and interest on imported crude palm oil upheld; penalties under ss.114A, 114AA, 117 set aside

Appeal dismissed: Proviso to section 110(2) Customs Act extension of time upheld due to non-cooperation and delay

Revocation of customs broker licence under CBLR 2013 upheld; appeal dismissed despite request to await inquiry outcome

Appeal allowed - demand quashed, valuation set aside; penalties, interest and confiscation annulled; joint liability denied under Section 147

Penalty under s.112(a) quashed for chartered engineer due to procedural defects, inadmissible s.108 evidence, and limited role

Appeal dismissed; drawback claim refused for failure to comply with Rules 4(a) and 5 of Drawback Rules

Notification No. 45/2025 merges 30 customs notifications into principal merged notification dated 24.10.2025; amendments effective 1 Nov 2025

Provisional release review narrowed; onerous conditions modified, seized goods to be released on revised bond and compliance

Imported seaweed extract provisionally released on bond only; declaratory rejection set aside; appellate decision due within section 128-A(4-A) three ...

Petition allowed; second show cause notice quashed as void for lack of jurisdiction and barred by limitation under Section 11A(11)(a)

Anti-dumping duty lapsed under s.9A(5); importer entitled to refund for goods entered June 13, 2017

Statutory interest under s.27A and s.75A payable on drawback from claim filing date after one-month waiting period

Appeal allowed in part: 6% p.a. compensatory interest on excess customs duty under Section 27A for unreasonable delays

Imported coke breeze held metallurgical coke, eligible for exemption under S.No.125 of N/N.12/2012-Cus; penalties set aside

Imported stainless steel not liable to confiscation or penalty under s.112(a) FA as BIS mark rule not in force

Unauthorized dairy import through non-notified LCS breaches section 11 and warrants confiscation under s.111(d) Customs Act

Refund upheld where excess IGST input tax credit reversed before adjudication and CA certificate showed no pass-through

Customs Act, 1962: ECTS Regulations, 2019 restrict transhipment to specified rail and rail-plus-road corridors to Nepal

Interim stay refused; petitioners may press all defenses before adjudicating authority and seek deferment due to related pending matter