Provisional release ordered for imported consignments declared as body massagers; selective detention over obscenity inconsistent without uniform CBIC...

Delayed PIMS upload after five-day cutoff is procedural, not mandatory; confiscation and penalty set aside

Plea of lack of territorial jurisdiction rejected; LOC quashed, 2016 notice proceedings dropped, petitioner to file cooperation affidavit

Appeal allowed: penalties under s.112(i) set aside for CHA absent proof of knowledge or active participation

Penalty under s.112(b) set aside where conviction relied on retracted, coerced statement without corroboration and no cross-examination

CVD demand set aside; valuation under Section 4A, goods treated as deemed manufacture, CVD credit allowed

Food import points raised to 166 with Kannur Air Cargo Complex added; authorized officers listed and implementation directed

Recovery of Drawback upheld under Rules 16, 16A and s.75; penalties under s.114(i),(iii) vacated, interest sustained

Imported Twaron para aramid pulp classified as textile flock CTI 5601 30 00; s.28(4) and s.114A penalties quashed

Appeal allowed; importer and individual discharged after revenue failed to prove valuation, fake COO allegations, or penalties

Authority enforces original order: ineligible passengers pay redemption fine, comply with terms; seized jewellery released on customs appearance

Revenue failed mandatory notice under s.28(6) Customs Act; extended limitation not triggered, duty demand set aside

Appeal partly allowed; order set aside and remanded for fresh decision on Chapter 31 nil-rate notification interpretation

Revenue appeal dismissed; imported oils reclassified as base oil and rubber process oil, valuation upheld, Section 112(a) penalty set aside

External portal stays open until 15 November 2025 for applications under Sections 58 and 65 of Customs Act, 1962

Section 18A allows voluntary electronic post-clearance revision of customs entries with ARN, duty payment, interest, no penalty

Appeal allowed; proceedings quashed where exporter paid differential duty with interest before Show Cause Notice under s.28(2)

Customs fixes tariff values for edible oils, brass scrap, areca nut, gold and silver effective 1 November 2025

Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...

Voluntary post-clearance revision of customs entries allowed via authorised portal application subject to conditions, fees, and verification