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    Customs Commissioner (Appeals) Authorized to Determine Import Valuation as Proper Officer.
    Extended Limitation Period for 100% EOU Under Customs Act Section 14 Requires Detailed Fact and Law Analysis.
    Appellants' Fraud Attempt in SEZ Import Case Denies Lenient Provisional Release of Goods.
    Suspension of Customs Broker's License Unjustified; Cannot Replace Revocation or Penalties Under CBLR.
    Coastal Shipping Regulations: Steps for Transporting Containers Between Indian Ports with Customs Compliance and Legal Obligations.
    Anti-Dumping Duty Refund: Notification No.5 of 2016 is Retrospective, Revenue Authorities to Reassess Applications.
    India Reinstates Sugar Export Exemption for Specific Class, Applies Retrospectively to Address Trade Concerns.
    Inaccurate NIDB Data Challenges Metal Scrap Import Valuation; Delays Make Current Price Assessments Unreliable.
    Importers Can Claim SAD Refund Despite Converting Logs to Sawn Timber, Ruling Confirms Eligibility for Exemption.
    Department Cannot Withhold Refunds Due to Pending Review Petitions; Writ Petition Allowed, SLP Dismissed.
    Titanium Dioxide Anatase B101 import value increased based on grade and origin; decision upheld by revenue authorities.
    Amended Tariff Values Announced for Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold, and Silver Under Customs Rules.
    Exemption Granted Despite Delay in Goods Re-export; Conditions Not Equally Considered, Purpose Matters in Compliance Assessment.
    Interest on Delayed SAD Refunds Due Regardless of Sanctioning Authority, Whether Direct or Through Appeals.
    Duty-Free Goods Diversion in 100% EOU: Confiscation and Penalty Invalid When Duty Recovery Legitimacy is Questioned.
    Lead Concentrate Import Classification Under Code 26070000: Waste and Scrap in Powder Form.
    Appellant Denied DFIA Scheme Benefits Under Notification No. 40/2006-Cus for Failing to Provide Required Use Certificate.
    Customs Update: New Guidelines for Stuffing and Sealing Reefer Containers to Boost Efficiency and Security.
    Import of Pardini Air Pistol K12 Cal. 177/4.5 Prohibited; Free Import Allowed for Registered Shooters per 2007 Notification.
    New Rules for Tobacco Imports: Compliance with Health Warning Standards under 2018 Amendment Required by Customs Authorities.
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Acts Income Tax