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    September 14, 2026   Case Laws Customs
    Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
    September 14, 2026   Case Laws Customs
    Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
    September 14, 2026   Case Laws Customs
    Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or suppor...
    September 14, 2026   Case Laws Customs
    Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
    September 12, 2026   Case Laws Customs
    Refund limitation after provisional customs assessment begins when the finalisation order is communicated, not merely dated or despatched.
    September 12, 2026   Case Laws Customs
    Indian Currency Confiscation Requires Departmental Proof of a Direct Nexus to Identified Smuggled Goods and Knowing Dealings
    September 12, 2026   Case Laws Customs
    CIF Transaction Value Requires Cogent Evidence Before Customs Can Add Freight, Insurance, or Sustain Undervaluation Penalties
    September 11, 2026   Circulars Customs
    EPR registration certificates for plastic packaging imports remain valid for customs clearance without renewal despite stated one-year validity.
    September 11, 2026   Case Laws Customs
    Unauthorised gold import restrictions classify goods as prohibited, attracting the enhanced customs penalty regime despite citation defects.
    September 11, 2026   Case Laws Customs
    Target Plus Scheme broad nexus allows grouped input linkage, while absent intent defeats extended customs limitation and penalties.
    September 11, 2026   Case Laws Customs
    Conditional aircraft duty exemptions fail when commercial charter operations lack required regulatory authorisation, triggering confiscation, duty rec...
    September 11, 2026   Case Laws Customs
    Statutory penalty ceiling under cargo handling regulations restricts sanctions to the prescribed maximum for customs-area cargo operators.
    September 11, 2026   Case Laws Customs
    Prospective import-policy amendments cannot impose new Actual User registration conditions on earlier warehoused newsprint imports.
    September 11, 2026   Case Laws Customs
    Social Welfare Surcharge exemption follows when imported PET coke receives basic customs duty exemption through MEIS duty credit scrips.
    September 10, 2026   Circulars Customs
    Standard deficiency memo format mandated for Section 74 drawback claims to ensure uniform, transparent and timely processing.
    September 10, 2026   Circulars Customs
    Brand Rate of Drawback processing requires risk-based verification, checklist scrutiny, and Commissioner approval for final rate determination.
    September 10, 2026   Circulars Customs
    Section 49 storage facilitation requires early importer notice, expedited decisions, and verified detention or demurrage waiver certificates.
    September 10, 2026   Circulars Customs
    Import container scanning exclusions remove routine screening for empty imports and international transshipment cargo unless intelligence prompts exam...
    September 10, 2026   Circulars Customs
    Partial Customs Area de-notification confines CFS custodianship and cargo service approval to the retained operational premises.
    September 10, 2026   Case Laws Customs
    Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
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All › Customs › Customs - 2026
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September 14, 2026   Case Laws Customs
Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
September 14, 2026   Case Laws Customs
Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
September 14, 2026   Case Laws Customs
Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or support confiscation.
September 14, 2026   Case Laws Customs
Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
September 12, 2026   Case Laws Customs
Refund limitation after provisional customs assessment begins when the finalisation order is communicated, not merely dated or despatched.
September 12, 2026   Case Laws Customs
Indian Currency Confiscation Requires Departmental Proof of a Direct Nexus to Identified Smuggled Goods and Knowing Dealings
September 12, 2026   Case Laws Customs
CIF Transaction Value Requires Cogent Evidence Before Customs Can Add Freight, Insurance, or Sustain Undervaluation Penalties
September 11, 2026   Circulars Customs
EPR registration certificates for plastic packaging imports remain valid for customs clearance without renewal despite stated one-year validity.
September 11, 2026   Case Laws Customs
Unauthorised gold import restrictions classify goods as prohibited, attracting the enhanced customs penalty regime despite citation defects.
September 11, 2026   Case Laws Customs
Target Plus Scheme broad nexus allows grouped input linkage, while absent intent defeats extended customs limitation and penalties.
September 11, 2026   Case Laws Customs
Conditional aircraft duty exemptions fail when commercial charter operations lack required regulatory authorisation, triggering confiscation, duty recovery and penalties.
September 11, 2026   Case Laws Customs
Statutory penalty ceiling under cargo handling regulations restricts sanctions to the prescribed maximum for customs-area cargo operators.
September 11, 2026   Case Laws Customs
Prospective import-policy amendments cannot impose new Actual User registration conditions on earlier warehoused newsprint imports.
September 11, 2026   Case Laws Customs
Social Welfare Surcharge exemption follows when imported PET coke receives basic customs duty exemption through MEIS duty credit scrips.
September 10, 2026   Circulars Customs
Standard deficiency memo format mandated for Section 74 drawback claims to ensure uniform, transparent and timely processing.
September 10, 2026   Circulars Customs
Brand Rate of Drawback processing requires risk-based verification, checklist scrutiny, and Commissioner approval for final rate determination.
September 10, 2026   Circulars Customs
Section 49 storage facilitation requires early importer notice, expedited decisions, and verified detention or demurrage waiver certificates.
September 10, 2026   Circulars Customs
Import container scanning exclusions remove routine screening for empty imports and international transshipment cargo unless intelligence prompts examination.
September 10, 2026   Circulars Customs
Partial Customs Area de-notification confines CFS custodianship and cargo service approval to the retained operational premises.
September 10, 2026   Case Laws Customs
Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules.

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