Decision rules depreciation on capital goods allowed until EOU cessation, not only until duty payment

Confiscation and penalties under s.111(m), ss.112(a),(b), 114AA annulled for failure to follow Rules of Origin 2020

Appeal allows SHIS benefit; Rs.3.89 crore demand cancelled after EPCG surrender and DGFT regularisation under public notice and customs circulars

Provisional release of second-hand multifunction digital printers under Section 110A allowed; Customs may set conditions and reverse later

Writ petition dismissed for lack of maintainability; petitioner must use statutory appellate remedies; natural justice exception not met

Corrigendum to show cause notice upheld; reopening valid; undervaluation findings set aside; remand for revaluation under Customs Valuation Rules, 200...

Appeal dismissed as non-maintainable under CBIC litigation policy where tax effect falls below monetary adjudication threshold

Imported clear float glass classed under CTH 7005 1090; eligible for NIL BCD for ASEAN imports, appeals allowed

Appeal allowed: Enhanced penalty under s.112(a) Customs Act vacated where employer previously exonerated; employee benefit applied

Customs updates three tariff value tables for edible oils, brass scrap, areca nut, gold and silver, effective 9 Sep 2025

Customs cannot void DGFT DEPB scrips or treat BRCs; demands under Section 125(2) set aside, duty lies under Section 28

Petition dismissed; provisional release upheld as mislabelled 'Made in China' goods and missing invoices harm consumers, investigation continues

Petitioner allowed to file appeal to Commissioner (Appeals) by 15 October 2025; appeal not barred, merits to be decided

Tribunal quashes duty demands, rules exemption allowing jewellery from domestic or imported gold; circular can't add conditions

Statements under s.108 inadmissible without s.138B safeguards; proviso to s.3(2) Tariff Act inapplicable; CVD demand set aside

Inadvertent clerical errors corrected under s.149 Customs Act cannot extinguish exporters' substantive MEIS entitlement; PRC must process amended ship...

Monetary penalty affirmed under CBLR 2013 for Regs 10 and 11(b) breaches; no Reg 17(9) notice

Revenue appeal dismissed; penalty under s.114AA inapplicable; s.121 elements unproven and re-determined FOB unsustainable for imposition

Penalty under s.114AA set aside where s.108 statements invalid without s.138B safeguards and no culpability found

De-humidifiers classed under CTH 8509; s.28 demand and extended limitation upheld; confiscation and s.114A penalty sustained