Writ allows release of 84g gold chain; detention invalid for failure to issue show-cause notice under s.110 Customs Act

Appeal dismissed for failing 7.5% statutory pre-deposit under s.129E of the 1962 Act; no remission granted

Refund claim timely under Notification No.102/2007-Cus; refund granted after appellate remand, s.27(1-B) not required; procedural prerequisites satisf...

Appellant's challenge dismissed; shipping bills conversion from MEIS to DEPB allowed under Circular No.36/2010, consequential benefits granted

Preloaded software in imported navigation devices counted in assessable value; duties, penalties and confiscation upheld; director fines reduced

Appellant wins: Quicklime correctly classified under Customs Tariff Item 2522 1000; reclassification under 2825 9090 annulled

Commissioner (Appeals) order allows release of detained imported goods on payment of duty; revenue appeal dismissed

Government exempts imported cotton (tariff heading 5201) from customs duty and AIDC 19 Aug-30 Sep 2025 under Finance Act 2021

Notification replaces tariff-value tables for palm oil, soybean oil, brass scrap, areca nut, gold and silver, effective 15 Aug 2025

Absolute confiscation of seized gold, currency and proceeds upheld; vehicle redeemable on payment; select penalties set aside

Reassessment paid under protest and refund claims stop liability being unprotested; accept receiving date for appeal period under Section 17(5)

Field formations must consult DGFT repository; DGFT Inter-Ministerial process and Customs-III referral for SCOMET classification; no Chartered Enginee...

Adjudicating Authority Cannot Reopen Final Customs Assessment Under Section 17(4) of Customs Act

Confiscation and penalty quashed as Department fails to prove smuggling under Section 123 of Customs Act

CESTAT Quashes Penalty Under Sections 112(a) and 114(A) of Customs Act for DFIA License Violations

Heavy Melting Scrap Properly Classified as Scrap Under Customs Valuation Rules, Rejecting Enhanced Valuation

Penalty under Section 112(a) Customs Act quashed as Customs Brokers fulfilled their duties without evidence of wrongdoing

DRI Officials Confirmed as Proper Officers Under Section 28 Customs Act; Pre-SCN Consultation Not Mandatory

Squid Liver Powder Classified Under Customs Tariff 2309 9090; New Claims and Reports Rejected

Refund Claims Allowed Beyond Section 128 Under Customs Act 1962 With Proper Assessment Modification