NAAT HIV diagnostic kits qualify for customs exemption and 5% IGST under purposive notification interpretation

Consignment release ordered on payment of duties; PSIC procedural defect not proof of prohibited import; s.112(a)(i) penalty quashed

Appeal succeeds: no deliberate mis-declaration of freight; no confiscation or penalties under ss.114 and 114AA

Declared transaction value of imported second-hand machinery upheld; no related-party influence, Section 14 and Rule 3(2) applied

Appeal dismissed: Imported gold coins denied concessional duty rate for lacking required engraved serial numbers under S.No.1 & S.No.2 notification

Order remands case for fresh adjudication; importer must prove imports used exclusively for PDS supply with ERP records.

Appellant wins: confiscation, redemption fine and penalty under s.112(a) quashed; DGFT non-notification not illegal bar

Duty recovery and penalties invalid where second proviso omitted; section 28AA, sections 112 and 114AA not applicable

Unlawful ex parte confiscation of seized gold during pending proceedings breaches natural justice; value refunded with interest minus redemption fine

Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside

Appeal allowed; duty demand and penalties quashed where Notification's second proviso was omitted and s.138B procedure not followed

Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...

Customs mandates bonded warehouses to onboard licenses to digital Warehousing Module and file monthly returns online immediately

Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...

Central tax authority mandates online LOC portal use from 1 March 2024; designated nodal offices to create logins

Customs allows one-year courier transshipment to designated airports via bonded trucking, subject to bonds, BG, manifests, CCTV, and compliance

Petitioner allowed conditional re-export of misclassified imported cotton knitted fabrics upon bond for differential duty and 20% bank guarantee

Appeal allowed partly: non-revocation of courier registration upheld but penalties under Regulation 14 and s.117 restored

CNG kits are packaged goods under Section 4A SWM Rules; RSP nondisclosure upheld, duty recovery ordered; Sec 112 liability sustained

Appeal partly allowed: goods reclassified to CTH 5007 2090; penalties under s.114 and confiscation quashed; drawback denied