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    Crude Palm Kernel Oil Eligible for Duty-Free Import Under Notification No. 46/2002-Cus.
    Court Decides Pre-License Exports Don't Count Towards Obligations Under Advance Licence.
    Appellants Face Penalties for Fraudulently Obtaining DEPB License u/s 113(i) and Section 114 of Customs Act.
    CBEC Clarifies Transitional Rules for Duty-Free, Ship, Airline, and Diplomatic Stores Impacting Tax and Compliance.
    Unjust Enrichment Principle Excludes Export Refunds from Consumer Welfare Fund Credit Requirement.
    Demand Against Appellant Set Aside Due to Lack of Evidence on Goods Value Suppression by Revenue Authorities.
    Bankers Issuing Guarantees Without Full Collateral Risk Public Funds; Unhealthy Practice for Private Business Operations.
    Show Cause Notices Issued Long After Exoneration by Dy DGFT Deemed Harassment and Legal Process Abuse.
    Import Duty Not Charged on Goods Lost, Pilfered, or Destroyed in Transit; Applies Only to Goods Received.
    Appellant's Request for Relinquishment of 1995-96 Imported Electric Goods Accepted Under Warehousing Bill of Entry.
    Dismissal of Duty Demand on Main Party Exempts Subsequent Parties from Penalties.
    Importers Can Appeal Assessment Orders After Paying Duty on Enhanced Value u/s 17.
    Customs Act Chapter IX Amended: Mandatory One-Time-Lock for Goods Transit to Boost Security and Compliance.
    Revenue Authority Must Release Cargo Without Demurrage Charges; Refunds Required for Previously Collected Fees on 20% of Goods.
    Yacht Seized for Mis-Declaration: No Legal Grounds to Stay Redemption Fine Recovery in Customs Case.
    Appellant Faces Confiscation and Penalty for Illegally Exporting Red Sanders as Plastic Pipes u/ss 114(i) and 114AA.
    Customs House Agent License Revocation Overturned for Violating Natural Justice Principles; Order Lacked Proper Procedure.
    Confiscation of Paddy and Rice Near Indo-Nepal Border Deemed Attempt to Export, Not Mere Preparation.
    Manufacturers of unregistered fabrics eligible for drawback; no Cenvat Credit on inputs taken, questioning it is unnecessary.
    Customs Authorities Need Only Prima Facie Evidence to Prove Goods Are Smuggled, No Individual Involvement Required.
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Acts Income Tax