Standing order creates dedicated port commissionerate monitoring team to pursue departmental claims, appeals, case database, and quarterly reports

Seized areca (betel) nuts not prohibited; revenue failed to prove smuggling, penalties for illegal importation quashed

Penalty set aside under s.112 as evidence under s.108 inadmissible; s.138B safeguards not followed and no duty evasion shown

Public Notice dated 12.02.2021 set aside for overreaching; IGST on import distinct from GST on subsequent auction sale

Regulation 17(1) CBLR, 2018 bars revocation proceedings after 90 days; licensing authority failed to prove receipt of offence report

Revenue failed to prove gold was foreign or smuggled; Section 123 reverse onus inapplicable, Section 112(b) confiscation set aside

Appeal allowed: importer's country-of-origin certificates accepted; Rs.31,07,086 demand quashed, s.125 fine and ss.114A/114AA penalties set aside

Revenue barred from contesting classification of Optical Interface Modules under CTH 85177090; duty refunded with 12% interest

Appeal allowed: Domestic service payments excluded from transaction value under Valuation Rules; CKD subassemblies deemed non-motor vehicles, get conc...

Remand for recomputation of customs duty based on final invoice/BRC; apply contractual quality terms; refund with interest under Section 18(4)

SAARC Certificate of Origin upheld; SAPTA origin accepted; electronic evidence lacking s.65B/s.138C inadmissible; duties and penalties set aside, Noti...

Appeal remitted for sole adjudication on limitation; appeal authority to decide time-barred status with reasoned order

Confiscation, penalties and vehicle seizure quashed; smuggling not proven; burden under s.110(1) and s.123, s.138B issues

Customs amends notification under s.14(2) substituting tariff values for palm/soy oils, brass, areca nut, gold/silver effective 16 Oct 2025

All brokers, staff, importers/exporters must replace non-QR customs passes with CBLMS QR passes; non-QR invalid from 11/08/2025

One-time administrative auction scheme for uncleared export cargo: inventory, notices, valuation, e-auction, proceeds distribution, disposal by deadli...

Orders release of perishable consignments classified as roasted areca nut after tests; detention inappropriate while notification stayed

Royalty to foreign related party not includible in transaction value under Rule 10(1)(c); s.114A penalty unsustainable

Valuation Rule 12 rejection leads to re-determination under Rules 3-9; Rule 10(2) addition set aside; s.114AA upheld

Appellants held liable for appropriated customs duty on imported gold; penalties under s.112(a) and confiscation set aside