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    May 14, 2026   Case Laws Customs
    Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
    May 14, 2026   Case Laws Customs
    Inconclusive laboratory testing prevented final customs classification, leading to remand for fresh testing on all relevant parameters.
    May 14, 2026   Case Laws Customs
    Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.
    May 13, 2026   Notifications Customs
    Customs notification expands inland container depot coverage to Village Namli, Ratlam for import unloading and export loading.
    May 13, 2026   Case Laws Customs
    Inadmissible statements and electronic evidence cannot sustain undervaluation where contemporaneous import data is wrongly discarded.
    May 13, 2026   Case Laws Customs
    Tariff classification of generators used with turboprop engines was held to fall under heading 8501, not heading 8511.
    May 13, 2026   Case Laws Customs
    Bluetooth headset classification under CTI 8518 30 00 upheld; extended limitation and penalty under section 114A set aside.
    May 13, 2026   Case Laws Customs
    Natural justice and transaction value govern ad valorem export duty; moisture variation alone cannot displace declared sale price.
    May 13, 2026   Case Laws Customs
    Provisional release conditions for seized imported goods cannot exceed what is needed to secure duty and interest.
    May 13, 2026   Case Laws Customs
    Rule 2(a) does not treat unassembled elevator parts as complete lifts when essential components are missing.
    May 12, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
    May 12, 2026   Case Laws Customs
    Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
    May 12, 2026   Case Laws Customs
    Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
    May 12, 2026   Case Laws Customs
    Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
    May 11, 2026   Circulars Customs
    Safeguard duty exemption codes for steel flat products enabled through Bill of Entry declarations and electronic filing support.
    May 11, 2026   Case Laws Customs
    Self-assessed Bill of Entry finality bars late short-shipment claims and refund-based reopening of assessment.
    May 11, 2026   Case Laws Customs
    Advance ruling barred by binding precedent where roasted areca nuts classification had already been settled by the High Court.
    May 9, 2026   Case Laws Customs
    Knowledge of concealed goods required for penalty against Customs House Agent under customs law
    May 9, 2026   Case Laws Customs
    Separate penalty on partner and firm barred for the same contravention; admission supported false declaration penalty but amount was reduced.
    May 9, 2026   Case Laws Customs
    Show cause notice and timely adjudication requirements invalidated customs recovery after a decades-long delay and excess demand.
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All › Customs
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May 14, 2026   Case Laws Customs
Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
May 14, 2026   Case Laws Customs
Inconclusive laboratory testing prevented final customs classification, leading to remand for fresh testing on all relevant parameters.
May 14, 2026   Case Laws Customs
Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.
May 13, 2026   Notifications Customs
Customs notification expands inland container depot coverage to Village Namli, Ratlam for import unloading and export loading.
May 13, 2026   Case Laws Customs
Inadmissible statements and electronic evidence cannot sustain undervaluation where contemporaneous import data is wrongly discarded.
May 13, 2026   Case Laws Customs
Tariff classification of generators used with turboprop engines was held to fall under heading 8501, not heading 8511.
May 13, 2026   Case Laws Customs
Bluetooth headset classification under CTI 8518 30 00 upheld; extended limitation and penalty under section 114A set aside.
May 13, 2026   Case Laws Customs
Natural justice and transaction value govern ad valorem export duty; moisture variation alone cannot displace declared sale price.
May 13, 2026   Case Laws Customs
Provisional release conditions for seized imported goods cannot exceed what is needed to secure duty and interest.
May 13, 2026   Case Laws Customs
Rule 2(a) does not treat unassembled elevator parts as complete lifts when essential components are missing.
May 12, 2026   Case Laws Customs
Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
May 12, 2026   Case Laws Customs
Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
May 12, 2026   Case Laws Customs
Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
May 12, 2026   Case Laws Customs
Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
May 11, 2026   Circulars Customs
Safeguard duty exemption codes for steel flat products enabled through Bill of Entry declarations and electronic filing support.
May 11, 2026   Case Laws Customs
Self-assessed Bill of Entry finality bars late short-shipment claims and refund-based reopening of assessment.
May 11, 2026   Case Laws Customs
Advance ruling barred by binding precedent where roasted areca nuts classification had already been settled by the High Court.
May 9, 2026   Case Laws Customs
Knowledge of concealed goods required for penalty against Customs House Agent under customs law
May 9, 2026   Case Laws Customs
Separate penalty on partner and firm barred for the same contravention; admission supported false declaration penalty but amount was reduced.
May 9, 2026   Case Laws Customs
Show cause notice and timely adjudication requirements invalidated customs recovery after a decades-long delay and excess demand.

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