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    March 27, 2023   Case Laws Customs
    Manual Breast Pumps Classed Under CTH 39269090 for Self-Use by Mothers, Not Medical Devices.
    March 27, 2023   Case Laws Customs
    Appeal Restoration Application Dismissed After Six-Year Delay; Customs Act Proceedings Considered Separate from Exporter Actions.
    March 25, 2023   Case Laws Customs
    Unauthorized Gold Imports Confiscated u/s 111(d); Only Notified Agencies Can Legally Import Foreign-Marked Gold Bars.
    March 25, 2023   Case Laws Customs
    Commissioners' Committee Claims Commissioner (Appeals) Not Bound by Judicial Discipline, Criticizes Adherence to High Court Precedent.
    March 25, 2023   Case Laws Customs
    Adjudicating Authority Must Explain Valuation Discrepancy for Barge u/r 3; Impacts Residual Method Application.
    March 25, 2023   Case Laws Customs
    Customs Valuation: Transaction Value Doubts Need Solid Evidence, Can't Reject Solely on Higher Similar Goods Prices.
    March 24, 2023   Case Laws Customs
    Seamless Tubes and Pipes Classified as Nickel Alloy u/s XV, Chapter 75 Notes Confirmed by Both Parties.
    March 23, 2023   Case Laws Customs
    Strict Interpretation of Exemption Notification: Avoid Unfair Advantage to Imported Goods Over Domestic Industry.
    March 23, 2023   Case Laws Customs
    Customs broker's license suspension upheld; Commissioner's evaluation of appellant's submissions deemed adequate. No pre-decision found.
    March 23, 2023   Case Laws Customs
    Customs Broker License Revocation Contested Over System Flaw and Fake Customs Card Exploitation; Accountability Disputed.
    March 22, 2023   Case Laws Customs
    Dispute Over Saccharomyces Boulardii Classification: Is It Yeast or Medicine? Revenue Authorities vs. Importer.
    March 22, 2023   Case Laws Customs
    PLC Splitter Module Import Dispute: No Mis-declaration or Confiscation Under Customs Act Section 111(m.
    March 22, 2023   Case Laws Customs
    Court Finds Misinterpretation: Gold Bars Import Case Hinges on Distinction Between Restricted and Prohibited Goods.
    March 22, 2023   Case Laws Customs
    Appellant avoids full duty on expired wine but faces Rs. 1 Lakh penalty for delay u/s 117.
    March 21, 2023   Case Laws Customs
    Court Orders Reassessment of Duty Payment After Petitioner Overlooked 15% Concessional Tax Eligibility Under Exemption Notification.
    March 21, 2023   Case Laws Customs
    Court Orders Refund Due to Lack of Official Tax Assessment; Collection Deemed Unjustified by Respondents.
    March 21, 2023   Case Laws Customs
    Customs Duty Valuation: Court Rules Duty Based on Quantity in Shore Tanks, Not Overseas Suppliers' Invoice Value.
    March 21, 2023   Case Laws Customs
    Confiscation and Penalty Imposed on Appellant; Mis-Declaration Charges Under IS 4117-1973 (2008) Deemed Unsustainable.
    March 20, 2023   Case Laws Customs
    Courier Agency Wins Relief in Forfeiture Case; Minimal Delay, No Intentional Withholding of Info Cited in Decision.
    March 18, 2023   Case Laws Customs
    Customs Authority's Duty on Refunds: Assessing Goods Under Notification No.49/2008-CE(NT) and Issuing Speaking Orders.
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Highlights
All › Customs › Customs - 2023
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March 27, 2023   Case Laws Customs
Manual Breast Pumps Classed Under CTH 39269090 for Self-Use by Mothers, Not Medical Devices.
March 27, 2023   Case Laws Customs
Appeal Restoration Application Dismissed After Six-Year Delay; Customs Act Proceedings Considered Separate from Exporter Actions.
March 25, 2023   Case Laws Customs
Unauthorized Gold Imports Confiscated u/s 111(d); Only Notified Agencies Can Legally Import Foreign-Marked Gold Bars.
March 25, 2023   Case Laws Customs
Commissioners' Committee Claims Commissioner (Appeals) Not Bound by Judicial Discipline, Criticizes Adherence to High Court Precedent.
March 25, 2023   Case Laws Customs
Adjudicating Authority Must Explain Valuation Discrepancy for Barge u/r 3; Impacts Residual Method Application.
March 25, 2023   Case Laws Customs
Customs Valuation: Transaction Value Doubts Need Solid Evidence, Can't Reject Solely on Higher Similar Goods Prices.
March 24, 2023   Case Laws Customs
Seamless Tubes and Pipes Classified as Nickel Alloy u/s XV, Chapter 75 Notes Confirmed by Both Parties.
March 23, 2023   Case Laws Customs
Strict Interpretation of Exemption Notification: Avoid Unfair Advantage to Imported Goods Over Domestic Industry.
March 23, 2023   Case Laws Customs
Customs broker's license suspension upheld; Commissioner's evaluation of appellant's submissions deemed adequate. No pre-decision found.
March 23, 2023   Case Laws Customs
Customs Broker License Revocation Contested Over System Flaw and Fake Customs Card Exploitation; Accountability Disputed.
March 22, 2023   Case Laws Customs
Dispute Over Saccharomyces Boulardii Classification: Is It Yeast or Medicine? Revenue Authorities vs. Importer.
March 22, 2023   Case Laws Customs
PLC Splitter Module Import Dispute: No Mis-declaration or Confiscation Under Customs Act Section 111(m.
March 22, 2023   Case Laws Customs
Court Finds Misinterpretation: Gold Bars Import Case Hinges on Distinction Between Restricted and Prohibited Goods.
March 22, 2023   Case Laws Customs
Appellant avoids full duty on expired wine but faces Rs. 1 Lakh penalty for delay u/s 117.
March 21, 2023   Case Laws Customs
Court Orders Reassessment of Duty Payment After Petitioner Overlooked 15% Concessional Tax Eligibility Under Exemption Notification.
March 21, 2023   Case Laws Customs
Court Orders Refund Due to Lack of Official Tax Assessment; Collection Deemed Unjustified by Respondents.
March 21, 2023   Case Laws Customs
Customs Duty Valuation: Court Rules Duty Based on Quantity in Shore Tanks, Not Overseas Suppliers' Invoice Value.
March 21, 2023   Case Laws Customs
Confiscation and Penalty Imposed on Appellant; Mis-Declaration Charges Under IS 4117-1973 (2008) Deemed Unsustainable.
March 20, 2023   Case Laws Customs
Courier Agency Wins Relief in Forfeiture Case; Minimal Delay, No Intentional Withholding of Info Cited in Decision.
March 18, 2023   Case Laws Customs
Customs Authority's Duty on Refunds: Assessing Goods Under Notification No.49/2008-CE(NT) and Issuing Speaking Orders.

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