Customs Act, 1962: Rs.1,000 fee added for electronic applications under Voluntary Revision of Entries Post Clearance Regulations, 2025

Government inserts Section 18A into Notification No. 26/2022-Customs (N.T.), assigning functions to designated proper officers

Imported medical textiles release limited to domestic manufacturers under Medical Textiles (Quality Control) Order, 01.01.2025; petition dismissed

Section 35FF inapplicable; payments treated as customs duty, refund ordered under Section 27A with 6% interest

Penalty set aside where procedural lapse in overruling Inquiry Officer; no contravention of CBLR regs 10(d)/10(e)/11(d)/11(e)

Appeal remitted; delay condoned where limitation under s.128 runs from communication of speaking order, not provisional assessment

Appeal allowed; penalty enhancement quashed, composite penalty of Rs.15,000 upheld despite late documents under Customs (Provisional Duty Assessment) ...

Government advances cut-off to 31 Oct 2025 for nil-duty Yellow Peas imports under Notification No. 64/2023-Customs

Customs duty 10% and AIDC 20% capped for Yellow Peas (HS 0713 10 10) imports from 1 Nov 2025

Appeal allowed; taxpayer may amend Bills of Entry under s.149 to claim concessional Additional Duty subject to Condition No.16

Appeals allowed; penalties and confiscation under s.114(iii), s.114AA, s.115(2) quashed for owners lacking knowledge under s.113

APE and MSF excluded from transaction value under Rule 10(1)(e); not sale conditions under Section 14(1), no duty

Appeal allowed; classification of imported welded titanium tubes overturned, duty, confiscation, fines and penalties set aside

Appeal partly allowed: upholds confiscation under s.111(d)&(m), reduces s.125 redemption fine to Rs.26.5L, sets aside s.114A penalty

Public notice simplifies air cargo transhipment: abolishes Rs.20 permit fee, aligns ULD rules with marine containers

Customs orders importers and brokers to self-assess duties, upload legible documents linked to Bill of Entry for faceless assessment

Penalty under s.114 Customs Act upheld as civil standard of proof finds appellants aided narcotics manufacture and export

EOU used CT-3 duty-free inputs, paid duty+interest before notice; extended limitation and penalties under s.28(2B), s.11A(2B), s.114, s.11AC rejected

Breach of pre-import condition allows only s.3(12) integrated tax recovery; confiscation, penalties and interest cannot be imposed

Confiscation and penalties set aside after s.108 statements and email printouts excluded for noncompliance with s.138B procedure