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    May 7, 2026   Case Laws Customs
    Post-export shipping bill conversion clarified for self-certification claims after failure to tick the reward box
    May 7, 2026   Case Laws Customs
    Tariff classification of imported chocolate flavour fails under cocoa-based heading; demand also barred by limitation
    May 7, 2026   Case Laws Customs
    Essential character test limits CKD classification of e-bikes; fragmented imports and missing batteries defeated reclassification and penalties.
    May 6, 2026   Case Laws Customs
    False shipping bills and EPCG fraud justified penalty, but proportionality required reduction of the customs penalties.
    May 6, 2026   Case Laws Customs
    Assessable value and classification of computer goods rejected where no evidence supported misdeclaration or incomplete system treatment.
    May 6, 2026   Case Laws Customs
    Additional evidence under tribunal rules must be tested for necessity or sufficient cause, not merely late filing.
    May 6, 2026   Case Laws Customs
    Declared export value cannot be rejected without recorded reasons or prescribed valuation procedure; assessment must follow transaction value.
    May 5, 2026   Circulars Customs
    Customs circular validity extended to keep maritime relief measures in force amid Strait of Hormuz disruptions.
    May 5, 2026   Case Laws Customs
    Marine fuel standard interpreted narrowly: Distillate Marine Oil restricted to maritime use, and prescribed end-use declaration upheld.
    May 4, 2026   Case Laws Customs
    Extended limitation and pre-deposit upheld where suppression, misdeclaration, and inconsistent export documentation supported customs action.
    May 4, 2026   Case Laws Customs
    Prospective rescission of anti-dumping duty preserved pre-rescission payments, and refund relief was left undisturbed.
    May 4, 2026   Case Laws Customs
    Chartered Engineer certificate issued without examining imported machinery cannot justify value enhancement or differential customs duty.
    May 4, 2026   Case Laws Customs
    Finality of Bill of Entry assessment bars customs demand proceedings when self-assessment is left unchallenged.
    May 4, 2026   Case Laws Customs
    Essential character and Rule 2(a) drive classification of unassembled SafeStore Auto systems with lockers under CTH 8303.
    May 4, 2026   Case Laws Customs
    Anticipatory bail in Customs investigation granted where documentary evidence sufficed and custodial interrogation was found unnecessary.
    May 2, 2026   Case Laws Customs
    Knowing facilitation of diverted duty-free imports attracts penalty where transport to unauthorised premises shows awareness of breach.
    May 2, 2026   Case Laws Customs
    Functional classification of analytical apparatus rejected reclassification of an aerosol generator and defeated extended limitation.
    May 2, 2026   Case Laws Customs
    Court-directed deposit refund attracts interest under the interim order, not only under statutory refund rules.
    May 1, 2026   Case Laws Customs
    Repeal and saving in drawback law barred recovery, while exported goods could not be confiscated or penalised.
    May 1, 2026   Case Laws Customs
    Country of origin proof prevailed where unverified electronic evidence and denied cross-examination failed to displace documentary records.
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Highlights
All › Customs
Showing Results for :
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May 7, 2026   Case Laws Customs
Post-export shipping bill conversion clarified for self-certification claims after failure to tick the reward box
May 7, 2026   Case Laws Customs
Tariff classification of imported chocolate flavour fails under cocoa-based heading; demand also barred by limitation
May 7, 2026   Case Laws Customs
Essential character test limits CKD classification of e-bikes; fragmented imports and missing batteries defeated reclassification and penalties.
May 6, 2026   Case Laws Customs
False shipping bills and EPCG fraud justified penalty, but proportionality required reduction of the customs penalties.
May 6, 2026   Case Laws Customs
Assessable value and classification of computer goods rejected where no evidence supported misdeclaration or incomplete system treatment.
May 6, 2026   Case Laws Customs
Additional evidence under tribunal rules must be tested for necessity or sufficient cause, not merely late filing.
May 6, 2026   Case Laws Customs
Declared export value cannot be rejected without recorded reasons or prescribed valuation procedure; assessment must follow transaction value.
May 5, 2026   Circulars Customs
Customs circular validity extended to keep maritime relief measures in force amid Strait of Hormuz disruptions.
May 5, 2026   Case Laws Customs
Marine fuel standard interpreted narrowly: Distillate Marine Oil restricted to maritime use, and prescribed end-use declaration upheld.
May 4, 2026   Case Laws Customs
Extended limitation and pre-deposit upheld where suppression, misdeclaration, and inconsistent export documentation supported customs action.
May 4, 2026   Case Laws Customs
Prospective rescission of anti-dumping duty preserved pre-rescission payments, and refund relief was left undisturbed.
May 4, 2026   Case Laws Customs
Chartered Engineer certificate issued without examining imported machinery cannot justify value enhancement or differential customs duty.
May 4, 2026   Case Laws Customs
Finality of Bill of Entry assessment bars customs demand proceedings when self-assessment is left unchallenged.
May 4, 2026   Case Laws Customs
Essential character and Rule 2(a) drive classification of unassembled SafeStore Auto systems with lockers under CTH 8303.
May 4, 2026   Case Laws Customs
Anticipatory bail in Customs investigation granted where documentary evidence sufficed and custodial interrogation was found unnecessary.
May 2, 2026   Case Laws Customs
Knowing facilitation of diverted duty-free imports attracts penalty where transport to unauthorised premises shows awareness of breach.
May 2, 2026   Case Laws Customs
Functional classification of analytical apparatus rejected reclassification of an aerosol generator and defeated extended limitation.
May 2, 2026   Case Laws Customs
Court-directed deposit refund attracts interest under the interim order, not only under statutory refund rules.
May 1, 2026   Case Laws Customs
Repeal and saving in drawback law barred recovery, while exported goods could not be confiscated or penalised.
May 1, 2026   Case Laws Customs
Country of origin proof prevailed where unverified electronic evidence and denied cross-examination failed to displace documentary records.

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