Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...

Department appeal dismissed; refund interest under Section 27A allowed on additional duty under Section 3(5), from three months after claim

Challenge dismissed; duty-drawback claims to be processed without relying on 25 September 2020 clarification and reliance barred as impermissible

Appeal restores LED continuous lighting classification and declared value; s.108 statement inadmissible; post-date price list rejected

Tribunal rules valuation for additional duty under s.3(1) must follow customs valuation rules; post-import price changes not recoverable

Government amends Notification No. 26/2022-Customs (N.T.) to update table entries adding Sub-sections (1), (3), (5) of Section 110

Government appoints National Customs Targeting Centre-Passenger director as customs officer with powers under PNR Regulations, 2022 and Sections 30A, ...

Appeals allowed; quashes post-clearance duty recovery and confiscation for lack of valuation jurisdiction under s.3(1)/3(2)

Anonymous importer allowed to reexport 702 plastic-coated textile packages after customs reclassification, bond and 20% bank guarantee

Petitioner to pay full declared duty plus 50% differential; bank guarantee quashed; goods released on compliance

Provisional release allowed for second-hand digital multifunction devices as highly specialised equipment under Customs Act, 1962, with conditions

Proforma invoices from mobile phones inadmissible; confiscation, redemption fines and penalties set aside for specified import bills

CBIC appoints single adjudicating authority to consolidate adjudication of multiple import-related show-cause notices against corporate importer

Fourth Amendment, 2025: Sea Cargo Manifest and Transshipment Regulations revise TABLE after FORM-XII, serial 6 col (3) date to 31.12.2025

Government amends customs tariff notification to set new tariff values for palm oil, metals, areca nut, gold, silver

Industrial oil consignment to be transferred into containers under PESO supervision and Petroleum Act, 1934 compliance; release ordered

Freight forwarder fined Rs 10L for KYC lapse, forged documents; Section 114AA penalty not applied

Appeal dismissed; department failed to challenge self-assessed Bills of Entry, so declared customs valuation must be accepted

BIS registration not required for specified import; goods to be cleared within two weeks; MSME relief extended to 28.08.2025

Petition dismissed; Rule 25 SEZ Rules applies, refund demand for customs duty upheld due to unused imported goods