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    Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
    FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
    Customs Broker due diligence obligations narrowly construed; revocation and penalty set aside for lack of proof of regulatory breach.
    Custodianship renewal for a customs cargo facility extends approval, with bond, insurance, indemnity and compliance conditions imposed.
    International transshipment of FCL/LCL cargo streamlined with document verification, nodal officer coordination, and bond discharge requirements.
    IGST exemption and engine stand classification remitted for fresh consideration after lease documents and precedent review.
    Gold smuggling penalties depend on proved seizure, corroboration and nexus; untested statements alone are insufficient in customs adjudication.
    Confiscation based on unretracted customs statements upheld, but penalty failed for lack of mens rea finding.
    Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
    Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
    Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
    Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.
    Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowle...
    Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
    Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
    Customs exemption extends nil Agriculture Infrastructure and Development Cess on ammonium nitrate for a limited notified period.
    Basic customs duty exemption granted on specified chemicals, petrochemicals and polymers for a limited period.
    Designated CFSs for international transshipment cargo are notified to streamline handling subject to customs compliance and prescribed procedure.
    Mandatory Body Worn Cameras for import cargo examination at CFSs under JNCH begin from 1 April 2026
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Acts Income Tax