Master circular mandates regular PTFC and CCFC meetings, expanded membership, anonymised grievance channels, timely resolution and escalation
Customs sets new US$ tariff values for edible oils, brass scrap, areca nut, gold and silver from 16 Sept 2025
Writ petition dismissed where factual disputes under s.28 and s.129A fall to statutory appeal, not writ relief
Penalty under s.112(b) quashed as appellant not owner or party to carriage; goods lawfully examined, sold
Refund granted for duty and cess paid where export did not occur; Section 27(1)(b) held inapplicable, interest awarded
Order amended to require consolidated bank guarantee of Rs.1.73 crores or additional Rs.1.23 crores within six weeks
Customs Act sets two-year limit to finalise provisional assessments, 14-month evidence rule, extensions for sufficient cause
Customs unlawfully seized and disposed of passengers' gold over 400 grams, failed to account or refund properly
Imported items classed as aircraft parts under CTH 8803; relays under CTH 8608; penalty negated under Section XVII Note 2
CBIC adds new inland container depot under Section 7 to Notification No.12/97-Customs (N.T.), expanding ICD facilities nationwide
New regulations replacing 2018 govern finalisation of provisional customs assessments: timelines, extensions, payments, bonds, recoveries, penalties
Government exempts aerospace-grade hydrogen peroxide imports for non-commercial R&D from Hydrogen Peroxide (Quality Control) Order, 2022
Appeal allowed for breach of natural justice; Section 138B statements require cross-examination before being relied upon in adjudication
Imported aluminium formwork with accessories classifiable under CTH 7610 90 10; exemption under Sl. No. 610 N/N.152/2009 upheld
Appeal allowed: reassessment, duty, interest and penalties set aside where transaction value already assessed; s.14 requires cogent reasons
Blanket refusal to allow re-testing of seized goods impermissible under Public Notice 28 July 2017; fresh samples and timelines ordered
Revenue appeal allowed; refund crystallized on 05.09.2023; interest limited by Sections 27/27A; no Section 154 rectification.
Rs.2,00,000 penalty set aside for young national-level athlete induced by coach in alleged smuggling; penalty annulled, record cleared
Petition alleging natural justice breach dismissed for lack of evidence; disputed factual issues must be resolved in statutory appeal process
Mandatory pre-consultation under CBEC circular required for demands over Rs.50 lakh; failure violates natural justice and quashes order
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