Taxpayer gets refund + 8% interest for delay, 2% interest penalty on officers for inaction.
Imported goods from Malaysia, claimed preferential duty under Indo-ASEAN FTA. Revenue alleged Chinese origin. Court upheld Malaysian origin based on d...
Injection Stretch Blow Moulding Machine produces IV fluid bottles, differs from Injection Moulding Machine. Classified under 84773000.
Self-assessed Bill of Entry appealable. Tribunal remanded matter for classification of Glivec-400 mg under Tariff Sub-heading & Notification benefits.
New entries in customs duty exemption notification: 5% duty on aircraft parts, exemption for RAMA buoys till 2026. Re-export & bond for exemption.
Notification amends anti-dumping duty on 'Flexible Slabstock Polyol' imports from Singapore, changing producer's name to Shell Singapore Pte. Ltd.
Customs dept's vindictive conduct restricting exit despite acquittal is abuse of power. Court grants exit & ₹10L compensation for trauma.
Customs Valuation Dispute: Appeal Allowed After Unlawful Price Enhancement of Polyurethane Sealant.
Broker's license revocation overturned, penalty upheld for misdeclaration entries despite due diligence. Deterrent penalty for future compliance.
New utility standardizes Voyage Call Number format for ports. Use it for non-standard VCNs & non-NLP ports.
Surat Diamond Bourse gets Air Freight Station for EDI-based imports/exports of precious cargoes, enabling electronic clearance.
Penalty can't be levied for unfulfilled export obligations if no violation attempt. Order imposing penalty for export shortfall sans contravention qua...
Customs duty case remanded for fair hearing. Dept denied docs relied on, violating natural justice. Fresh order after providing docs mandated.
Appellant Wins Appeal: Gold Bars Ownership Proven, Section 112(b) Penalty Dismissed Due to Lack of Evidence by Revenue.
Supreme Court: Show Cause Notices Under Customs Act Section 28 Invalid Before Final Assessment; Violates Natural Justice Principles.
Customs Reclassifies Cards as Parts, Not Independent Devices; Appeal Overturns NIC Classification Decision.
Commissioner Appeals can't pass order based on quashed order. New facts emerged, should've remanded for fresh consideration.
Refund of CVD paid on re-import after GST implementation due to system error & insistence, not time-barred. Drawback paid, no duty liability.
Imported goods valuation: Retail vs bulk packs must be considered. NIDB data alone can't enhance value. Quantities & quality are key.
Food import entry points: ICD/SEZ, LCS, seaports. Authorized officers: FSSAI, superintendents, appraisers, inspectors, examiners.
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