Reclassification to "concentrate" set aside for lack of evidence; provisional assessment under section 18(1) annulled

SC allows appeal, quashes adverse finding of inducing mis-declaration; matter treated as mis-classification, no penalty.

Order set aside for denial of fair hearing where hearing officer differed from decision-maker; fresh hearing required by decision-maker

Imported consignments classified as ascorbic acid attract anti-dumping duty; misdeclaration led to confiscation; s.114A penalty set aside

DRI can issue Section 75 show-cause notices in drawback cases; penalty under Sections 114 and 117 quashed

Petitioner granted conditional release of imported artwork; must deposit Rs.2,00,000 differential duty and Rs.30,000 under Section 125, Customs Act, 1...

Mandatory s.129E pre-deposit required; appeal dismissed but restored if Rs.23,88,667 paid within six months, otherwise dismissed

Penalty under Section 112(b) set aside for Appellant No.1 for lack of direct evidence; Appellant No.2 penalty reduced to Rs.10,00,000

Petition allowed; order found appealable, remitted for adjudication on duty drawback under Central Excise Act 1944 and Customs Act 1962

Misc petition dismissed; POSH complaint to proceed on merits; limitation defence unsustainable; ICC reconstituted; integrate POSH Act with CCA(CCS) Ru...

Imported black sand classed as mineral under CTH 2614 0090; GRI Rule 3(b) applied, valuation and penalties set aside

Appeal dismissed for non-prosecution under Rule 20 Procedure Rules 1982 after repeated unjustified adjournments and misuse of indulgence

Appeal allowed in part; remanded for fresh adjudication and unjust enrichment review; excess ADD refund under Sections 27 and 9A

Appeal dismissed: purchaser's removal and breakup costs properly added to customs assessable value for wreck sold "as is where is"

Imported zirconium electrochemical gas sensors classed under CTI 9027 1000; extended-period demands and penalties set aside

s.138C(4) requires certification for computer-generated evidence, but s.108 records and statements can establish compliance without formal certificate

Customs broker licence cancellation and penalties quashed where majority of alleged non-existent exporters lacked sufficient proof

Government updates customs valuation tables for palm oils, soybean oil, brass scrap, areca nut, gold and silver effective 30/08/2025

Penalty under Regulation 18 CBLR, 2013 set aside for breach of Regulation 11(n) due to lack of culpability

Appeal dismissed; reassessment and penalties upheld for deliberate RSP mis-declaration; valuation redetermined under Rules 5,7,12; s28(4) and ss114A/1...