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    Countervailing duty extension keeps levy on aluminium wire and wire rod from Malaysia in force until 23 March 2027.
    Confiscation of excess imported goods fails where duty was paid and no suppression or collusion was proved.
    Customs valuation and evidence rules curb rejection of declared value, extended limitation, and penalties in import disputes
    Deemed manufacture principle extends concessional CVD to importers when domestic goods qualify despite CENVAT credit conditions.
    Import classification dispute over petroleum products: no redemption fine or penalty for drum imports under compliance rules
    Essential character test limits CKD motherboard kit classification; discrete components stay classified individually under tariff rules.
    Anti-dumping duty on aluminium foil imports extended until 15 December 2026, unless revoked, superseded or amended earlier.
    Customs duty exemption expanded for specified imports under the amended Australia-linked notification
    Customs area approval and cargo custodianship for BMCTPL access road, with CCSP status and compliance conditions.
    AIFTA preferential duty dispute over regional value content triggers interim restraint on final adjudication pending further steps
    Limitation for customs demand confined recovery period, while suppression findings revived penalty and required stock-based recomputation.
    Alternate statutory remedy bars writ challenge to customs adjudication after expiry of appeal time despite natural justice objections
    Condonation of delay in a confiscation appeal was granted where refusal would leave the appellant remediless.
    Immediate suspension of Customs Cargo Service Provider approval needs a pending or contemplated inquiry under HCCAR.
    Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
    System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling...
    Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.
    Provisional release of seized imported goods granted subject to duty payment, bank guarantee, and independent adjudication.
    Provisional release of seized gold turns on licit possession and redemption rights, subject to safeguards and bond conditions.
    Tariff classification of casino vessel denied passenger-vessel exemptions, while disputed valuation costs were mostly excluded.
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Acts Income Tax