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    April 23, 2026   Case Laws Customs
    Penal liability for fraudulent export overvaluation requires concrete proof of knowing involvement, not suspicion or unsubstantiated linkage.
    April 22, 2026   Notifications Customs
    Inland Container Depot entry omitted from customs notification, removing one designated loading and unloading location for goods.
    April 22, 2026   Circulars Customs
    Customs SOP for cross-stuffing transshipment containers sets strict documentation, sealing, recording, and movement controls.
    April 22, 2026   Circulars Customs
    Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.
    April 22, 2026   Case Laws Customs
    RoDTEP eligibility for restricted sugar exports cannot be denied where exports were made under permitted quota and approval.
    April 22, 2026   Case Laws Customs
    Reasoned order required on refund interest claim; omission to address accrued interest showed non-application of mind.
    April 22, 2026   Case Laws Customs
    Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
    April 22, 2026   Case Laws Customs
    Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
    April 22, 2026   Case Laws Customs
    Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
    April 22, 2026   Case Laws Customs
    DFIA exemption for non-sensitive inputs applies without technical correlation, but only on strict conformity with licence conditions.
    April 21, 2026   Circulars Customs
    Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
    April 21, 2026   Circulars Customs
    Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
    April 21, 2026   Case Laws Customs
    Limitation barred customs enforcement of a continuing exemption condition, making confiscation and consequential penalty unsustainable.
    April 21, 2026   Case Laws Customs
    Limitation bars customs penalty despite rescinded exemption notification where show cause notice was issued beyond the statutory period.
    April 21, 2026   Case Laws Customs
    Exemption notification conditions cannot be expanded by DGH certificate terms; SEZ clearance after use treated as export.
    April 21, 2026   Case Laws Customs
    Liquidation abates pending appeal when no continuation application is filed by the official liquidator under Rule 22.
    April 21, 2026   Case Laws Customs
    Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
    April 21, 2026   Case Laws Customs
    Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
    April 21, 2026   Case Laws Customs
    Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
    April 20, 2026   Notifications Customs
    Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
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All › Customs
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April 23, 2026   Case Laws Customs
Penal liability for fraudulent export overvaluation requires concrete proof of knowing involvement, not suspicion or unsubstantiated linkage.
April 22, 2026   Notifications Customs
Inland Container Depot entry omitted from customs notification, removing one designated loading and unloading location for goods.
April 22, 2026   Circulars Customs
Customs SOP for cross-stuffing transshipment containers sets strict documentation, sealing, recording, and movement controls.
April 22, 2026   Circulars Customs
Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.
April 22, 2026   Case Laws Customs
RoDTEP eligibility for restricted sugar exports cannot be denied where exports were made under permitted quota and approval.
April 22, 2026   Case Laws Customs
Reasoned order required on refund interest claim; omission to address accrued interest showed non-application of mind.
April 22, 2026   Case Laws Customs
Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
April 22, 2026   Case Laws Customs
Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
April 22, 2026   Case Laws Customs
Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
April 22, 2026   Case Laws Customs
DFIA exemption for non-sensitive inputs applies without technical correlation, but only on strict conformity with licence conditions.
April 21, 2026   Circulars Customs
Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
April 21, 2026   Circulars Customs
Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
April 21, 2026   Case Laws Customs
Limitation barred customs enforcement of a continuing exemption condition, making confiscation and consequential penalty unsustainable.
April 21, 2026   Case Laws Customs
Limitation bars customs penalty despite rescinded exemption notification where show cause notice was issued beyond the statutory period.
April 21, 2026   Case Laws Customs
Exemption notification conditions cannot be expanded by DGH certificate terms; SEZ clearance after use treated as export.
April 21, 2026   Case Laws Customs
Liquidation abates pending appeal when no continuation application is filed by the official liquidator under Rule 22.
April 21, 2026   Case Laws Customs
Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
April 21, 2026   Case Laws Customs
Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
April 21, 2026   Case Laws Customs
Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
April 20, 2026   Notifications Customs
Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods

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