Release request refused; customs may issue show cause and adjudicate; bond-to-bond transfer barred over non-cooperation and pending forgery opinion

Appeal allowed; challenged order set aside and matter remanded for fresh adjudication on bill of lading and ss.47-49, s.30

Penalties under s.112 and s.114AA quashed for courier where no evidence of knowledge, intention, or abetment

Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...

FOB is Incoterm reflecting exporter's transaction value; declared shipping bill value not automatically confiscable under s.113(i), s.125, ss.114(i) a...

Remand for de novo classification under Rule 3 GRI and Chapter 39 Notes 3 and 6; allow expert tests

License payments not includible in transaction value under Rule 9(1)(c); valuation adjustments, duties and Section 112(a) penalties quashed

Appeal allowed: customs lack power to re-assess import value or fix retail prices under proviso to s.3(2)

Penalty under Section 112 set aside for clearing agent due to no proof of mens rea or active participation

ICES sea-to-sea transshipment rules for FCL between gateway and Visakhapatnam: IGM, TP, CFS codes, ETP/EGM procedures

Government orders full SCMTR implementation with nationwide systems live and all messages operational by 31 December 2025 deadline

s.108 statement inadmissible without s.138B procedure; cannot be sole basis for r.5 valuation redetermination; maker must be examined

Appeal dismissed for default under Rule 20 (Procedure) Rules, 1982; restoration possible if sufficient cause shown

Appeal partly dismissed; Rs.1,00,000 penalty under s.117 Customs Act 1962 upheld for mis-declaration; remand for s.114 and Reg.13 reconsideration

Ad-interim relief against DGFT import prohibition under Sections 3 & 5 and FTP paras 1.02, 2.01; matter listed

Interim stay on order affecting glucometer duty; failure to consider precedents; Section 28I/28J binding advance ruling noted

Refund of rubber cess denied; additional duty under s.3(1) held leviable equal to cess under s.12

System auto-approves incentive bank account and IFSC registrations when identical IEC-bank-IFSC combo already approved, speeding processing

Intimation letter challenge dismissed; provisional release requires declared duty, 50% differential payment, bonds totaling Rs.5,95,01,438; s.110A pen...

Penalty dropped under s.158 for r.6(3) breach where late, incomplete quarterly returns were bona fide procedural lapses