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    December 27, 2025   Case LawsCustoms
    Marine engines, spares and gear boxes for fishing vessels: treated as vessel parts, qualifying for 5% IGST.
    December 27, 2025   Case LawsCustoms
    Stylus pen used with digitizer screen: treated as X-Y coordinate input unit under heading 8471; classified under 84716090
    December 26, 2025   Case LawsCustoms
    Anti-dumping final findings challenged for unfair procedure; business impact didn't create cause of action, so writ dismissed for no jurisdiction.
    December 26, 2025   Case LawsCustoms
    COFEPOSA preventive detention for alleged abetment of organised smuggling upheld, as order cited repeated role and no procedural flaw
    December 26, 2025   Case LawsCustoms
    Imported "penetrating oil-60" classification dispute: lubricating preparation (CTH 3403 9900) vs adulterated diesel (CTH 2710 1990); appeals allowed
    December 26, 2025   Case LawsCustoms
    Corn silk extract powder import classification as vegetable extract (Heading 1302) upheld; Heading 2106 rejected, exemption Sr.54 allowed
    December 26, 2025   Case LawsCustoms
    Import classification of roasted areca, cashew, almond and pista nuts; areca treated raw, preferential BCD needs origin proof
    December 24, 2025   CircularsCustoms
    Single online process for private bonded warehouse licences (Sections 58/65, MOOWR 2019) clarifies exports and domestic clearances rules
    December 24, 2025   Case LawsCustoms
    Import seizure memos and lab test reports challenged; petitions dismissed as territorial jurisdiction lay where goods were handled
    December 24, 2025   Case LawsCustoms
    Passenger's wristwatch detained by Customs as "personal effects" under Baggage Rules 2016; detention set aside, watch released.
    December 24, 2025   Case LawsCustoms
    Import undervaluation and duty evasion allegations against accounts handler under s112(a) fail; penalty set aside for mere negligence
    December 24, 2025   Case LawsCustoms
    Customs broker accused of abetting smuggled cigarette import; penalty u/s 112(a) set aside for lack of proof
    December 24, 2025   Case LawsCustoms
    Imported "processed coral waste" valuation dispute: invoice value upheld as customs lacked evidence; duty demand and penalties set aside.
    December 24, 2025   Case LawsCustoms
    Mobile phones seized over invoice mismatch, missing IMEI and MRP/RSP stickers; confiscation, fines and penalties upheld, appeals dismissed.
    December 24, 2025   Case LawsCustoms
    Customs classification of eight imported inputs for lithium-ion cell manufacturing, with concessional BCD allowed under IGCR Rules 2022
    December 24, 2025   Case LawsCustoms
    SFP transceiver modules' tariff classification as standalone data machines or networking parts; held parts under 8517 79 90, nil BCD allowed
    December 24, 2025   Case LawsCustoms
    Vacuum circuit breaker parts classification dispute under Customs Tariff: treated as switching apparatus parts under CTI 85389000
    December 24, 2025   Case LawsCustoms
    Imported seismic survey equipment as functional unit u/s XVI Note 4; customs exemption denied without required certifications.
    December 24, 2025   Case LawsCustoms
    Bonded warehouse import of mobile phone parts: IGCR exemption with MOOWR allowed; waste/scrap duty ruled under s65(2)
    December 24, 2025   Case LawsCustoms
    Graphene in masterbatch or solvent carrier: classification turns on essential character u/r 3(b), decided at clearance stage.
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    All› Customs › Customs - 2025
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    December 27, 2025   Case Laws Customs
    Marine engines, spares and gear boxes for fishing vessels: treated as vessel parts, qualifying for 5% IGST.
    December 27, 2025   Case Laws Customs
    Stylus pen used with digitizer screen: treated as X-Y coordinate input unit under heading 8471; classified under 84716090
    December 26, 2025   Case Laws Customs
    Anti-dumping final findings challenged for unfair procedure; business impact didn't create cause of action, so writ dismissed for no jurisdiction.
    December 26, 2025   Case Laws Customs
    COFEPOSA preventive detention for alleged abetment of organised smuggling upheld, as order cited repeated role and no procedural flaw
    December 26, 2025   Case Laws Customs
    Imported "penetrating oil-60" classification dispute: lubricating preparation (CTH 3403 9900) vs adulterated diesel (CTH 2710 1990); appeals allowed
    December 26, 2025   Case Laws Customs
    Corn silk extract powder import classification as vegetable extract (Heading 1302) upheld; Heading 2106 rejected, exemption Sr.54 allowed
    December 26, 2025   Case Laws Customs
    Import classification of roasted areca, cashew, almond and pista nuts; areca treated raw, preferential BCD needs origin proof
    December 24, 2025   Circulars Customs
    Single online process for private bonded warehouse licences (Sections 58/65, MOOWR 2019) clarifies exports and domestic clearances rules
    December 24, 2025   Case Laws Customs
    Import seizure memos and lab test reports challenged; petitions dismissed as territorial jurisdiction lay where goods were handled
    December 24, 2025   Case Laws Customs
    Passenger's wristwatch detained by Customs as "personal effects" under Baggage Rules 2016; detention set aside, watch released.
    December 24, 2025   Case Laws Customs
    Import undervaluation and duty evasion allegations against accounts handler under s112(a) fail; penalty set aside for mere negligence
    December 24, 2025   Case Laws Customs
    Customs broker accused of abetting smuggled cigarette import; penalty u/s 112(a) set aside for lack of proof
    December 24, 2025   Case Laws Customs
    Imported "processed coral waste" valuation dispute: invoice value upheld as customs lacked evidence; duty demand and penalties set aside.
    December 24, 2025   Case Laws Customs
    Mobile phones seized over invoice mismatch, missing IMEI and MRP/RSP stickers; confiscation, fines and penalties upheld, appeals dismissed.
    December 24, 2025   Case Laws Customs
    Customs classification of eight imported inputs for lithium-ion cell manufacturing, with concessional BCD allowed under IGCR Rules 2022
    December 24, 2025   Case Laws Customs
    SFP transceiver modules' tariff classification as standalone data machines or networking parts; held parts under 8517 79 90, nil BCD allowed
    December 24, 2025   Case Laws Customs
    Vacuum circuit breaker parts classification dispute under Customs Tariff: treated as switching apparatus parts under CTI 85389000
    December 24, 2025   Case Laws Customs
    Imported seismic survey equipment as functional unit u/s XVI Note 4; customs exemption denied without required certifications.
    December 24, 2025   Case Laws Customs
    Bonded warehouse import of mobile phone parts: IGCR exemption with MOOWR allowed; waste/scrap duty ruled under s65(2)
    December 24, 2025   Case Laws Customs
    Graphene in masterbatch or solvent carrier: classification turns on essential character u/r 3(b), decided at clearance stage.

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