Import of ENABLE 2005-CE under Notification No.52/2003 deemed valid; confiscation and penalty under s.111(o)/s.112(a)(ii) set aside

Appeals allowed: demands for differential export duty, interest, confiscation and penalties quashed under pre-2011 export valuation rules

Appeals dismissed; penalties under Section 112(a) upheld for mens rea and Section 111(j) confiscation liability

Government amends All Industry Rate for duty drawback on Chapter 71 jewellery, revising tariff items 711301, 711302, 711401

Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...

Adjudicating authority cannot invoke section 28(9A) to suspend show cause notice before section 28(9) default periods expire

Customs cannot revalue imported pre-packaged goods using Section 4A or replace BCD transaction price under Section 17

Tribunal finds imported automatic car new; concessional duty allowed; Rule 12 and Rule 3 overturned; s.112(a), s.114AA penalties quashed

Remission granted for balance warehoused goods under s.23; s.72(1)(d) duty mitigated, s.117 penalty reduced to Rs.25,000

Petitioner allowed conditional re-export after bond and 20% bank guarantee, must re-export within 12 days

Imported clear float glass with absorbent non-reflecting layer classed under CTH 7005 1090; Nil BCD under Sl. No. 934

Confiscation and penalty set aside where officers lacked independent s.110(1) belief; s.123 evidence proved domestic origin

Penalty Quashed Where Section 108 Statements Were Admitted Without Examination or Cross-Examination Under Section 138B

Customs broker penalty under Reg.18 quashed where no evidence of client undervaluation, breach of Reg.10(d) or 10(e)

Appeal dismissed as not maintainable; baggage seizure for undeclared foreign-origin gold falls outside appellate jurisdiction under Customs law

Confiscation and penalties under s.112 annulled as revenue failed to prove peas' foreign origin under s.123

Central government standardizes customs duty, IGST and cess rates and limits exemptions for specified imports from 1 November 2025

Prima facie merit in challenge to respondent's inaction on import licence revalidation; PRC ordered to reconsider within six weeks

Order sets aside confiscation and s.114 penalty, finds revenue failed to prove intent to illegally export intercepted currency

Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...