Binding appellate precedent barred re-litigation of interactive display system classification, confirming correct tariff treatment for imports.
Residual penalty under Customs law cannot replace specific broker regulations, and penalty for alleged breach was set aside.
Re-export of illegally imported waste must go to the country of origin, and detention charges remain payable.
Customs seizure validity turns on contemporaneous material; goods stayed seized, but the vehicle was ordered released conditionally.
Anti-dumping duty on PET resin imports from China continued after review found dumping, injury, and price undercutting.
Anti-dumping duty on Sulphenamides Accelerators imposed for dumped imports from China, the European Union and the United States
Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
Self-sealing RFID permissions remain valid, but are subject to three-year review and prescribed document verification.
Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
Notice before auction of confiscated gold invalidates sale where appellate remedies remain open and redemption is later allowed.
Bona fide reliance on authorised certificate defeats customs penalty for alleged false document use and concealment
Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.
Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.
Strict construction of exemption notifications denies surcharge relief for camera modules because imported parts were not exempt products.
International courier terminal designation expanded to include Navi Mumbai under the customs notification framework.
DIGIT offence case reporting revised with mandatory classification rules, stage-wise entry deadlines, and nodal oversight requirements.
ICEGATE electronic communication module made mandatory for customs notices, with statutory service requirements continuing in parallel.
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