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    Mandatory regulatory timelines under customs broker licensing rules invalidated proceedings after late submission of the inquiry report.
    Mandatory revocation timelines under Customs Brokers Licensing Regulations render delayed show cause notice and inquiry report invalid.
    Hearsay and uncorroborated evidence cannot prove smuggled gold; confiscation, penalty and seizure-based burden shifting failed.
    Customs appeal limitation and Article 226 relief: High Court upheld statutory bar, yet restored appeal after condoning delay subject to costs.
    Customs broker penalty appeal fails where factual findings show only a ministerial role and no surviving quantified liability.
    Conditional re-export of seized imported goods allowed pending adjudication, subject to bond and bank guarantee safeguards.
    Provisional release of seized goods allowed on substituted bond conditions, with partial differential duty payment and investigation cooperation.
    Mandatory CBLR inquiry timelines render delayed licence revocation invalid; order setting aside penalty and forfeiture was quashed.
    Activity trackers classified as fitness devices, with only normal-period duty sustained and confiscation penalties rejected.
    Provisional release of seized goods cannot be denied solely on alleged prohibition without final adjudication.
    Extended limitation cannot apply absent suppression; disclosed imports and revenue neutrality made the IGST demand time-barred.
    Shipping bill amendment under Section 149 cannot be curtailed by circular time limits where DFIA records show only an inadvertent code error.
    Provisional release of imported areca nuts conditioned on enhanced safeguards while tariff classification remains pending.
    RoDTEP and RoSCTL clarification extends drawback-style FOB treatment and ECGC compensation relief for short export realisation.
    SEZ export cargo handling simplified for gateway ports, with cancellation, re-routing and bonded storage allowed until 30.04.2026.
    International transhipment relief for FCL and LCL cargo expands port-to-port movement and streamlines customs handling during route disruption.
    Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
    Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
    End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.
    MEIS scrip validity and limitation bar customs recovery where departmental knowledge and uncancelled DGFT proceedings exist.
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Acts Income Tax