Government Amends Policy to Restrict Non-Basmati White Rice Exports; Prior Letters of Credit Honored Pre-July 20, 2023.
Statutory Rules Override Contracts: Demurrage Charges Waived if Customs Delay; Importers May Claim Refunds, Interest.
Tribunal Clarifies Import Rules: CKD Vehicles Exempt from Port Restrictions, No Penalties for Non-Designated Depot Use.
Appellant's Notification Benefit Claim Rejected for Mis-declaration; Section 114A & 114AA Penalties Modified, Partial Appeal Allowed.
Impugned public notices subject to private contracts between shipping lines & exporters/importers. Petition disposed.
Customs classification dispute resolved. No wilful suppression found. Correct classification accepted after examination. Differential duty paid.
Broker license revocation invalid; no subletting/overvaluation proved. Penalty/deposit forfeiture set aside due to lack of evidence.
Complaint quashed, petitioner exonerated as not beneficial owner of foreign currency. Tribunal's decision on merits, not technicalities. No abuse of p...
Appeals for Customs Duty Refund Dismissed; Deemed Non-Maintainable Under Recent CBIC Instructions and National Litigation Policy.
ICs for mobile phones classified under CTH 8542, not 8517. Entitled to duty exemption as not standalone apparatus.
Court Quashes Provisional Assessment for Iron Ore Export; Orders Reassessment Due to Unjustified Rejection of Test Reports.
Declared F.O.B. value rejected, penalty imposed u/ss 114(iii), 114AA upheld. Market enquiry conducted, appellant accepted re-calculated value. /s113
Appellate Tribunal overturns export goods confiscation, accepts explanation for invoice mismatch, quashes redemption fine and penalty.
2nd SCN issued despite withdrawal of 1st SCN for different amount permissible if within limitation, no new grounds allowed in review.
Advance Ruling Authority Rules on Import Classification: Business Model Change Makes Application Maintainable.
Roasted areca nuts classified under CTH 2008 19 20, not CTH 08 02 80; specific entry prevails over general entry.
Court Orders Conditional Release of Imported Tyres, Citing Lack of Technical Evidence and Misclassification by Customs Authorities.
Supreme Court Overturns IGST Exemption Rejection; Confiscation and Penalties Dismissed, Importers Eligible for GST Refunds.
Appellant failed to advise client on SCOMET export authorization, wrongly relied on declaration. Penalty upheld, revocation set aside.
Re-assessment Overturned: Color Toner Import Exempt from Anti-Dumping Duty, Tribunal Rules in Favor of Appellant.
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