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    Testing Authority Finds Samples Not Copper, Lacks Evidence to Classify as Brass; Non-Conformity Alone Doesn't Justify Reclassification.
    Export Benefits Denial Under MEIS Shouldn't Be Automatic Due to Exporter's Technical Oversight on Web Portal.
    Court Upholds Tribunal's Decision: No Fault Found in Mis-declaration Case Under Advance Authorization Scheme.
    New Certificate Ordered for Unused Duty Free Credit under SFIS; Petitioner's Ineligibility Arguments to be Reconsidered.
    Import of New Garments as "Old Rags" Granted Exemption u/r 26 of SEZ Rules, 2007.
    Revenue's Show Cause Notices Cannot Rely on Office Memoranda or Executive Instructions, Ensuring Adjudicatory Integrity.
    Imports Allowed from More Ports Under Status Holder Incentive Scheme; List in Notification No.104/2009 is Inclusive.
    Request to Amend Free Shipping Bill to Advance License Denied Pending Record Examination.
    Customs House Agent penalized for failure in duty; consignment liable for confiscation u/s 111(d) of Customs Act.
    Penalties Imposed for Improper Import of Prohibited Goods Upheld, Based on Local Market Value per Section 112A(i) of Customs Act.
    Quasi-Judicial Orders Under Repealed Imports Control Can't Contradict 1992 Act's Liberalization Intent, Clause 8(1) Discussed.
    Appellant's Livelihood Impacted by Seizure of Working Capital; Gold Stock Released Under Advance Authorisation and Exhibition Export Schemes.
    Court Rules Capital Goods Under EPCG Scheme Not Confiscable; Bond Ensures Export Obligations and Duty Payment.
    Customs House Agent License Safe if Importer's Employee Provides Verified Documents; No Violations Found.
    Consumer Protection Act, 1986 Excludes REP License Cases; Government Not a Service Provider in Incentive Grants.
    Court Denies Request to Include Directorate of Revenue Intelligence as Party in Appeal by Commissioner of Customs.
    Chartered Engineer's Penalty Reduced After 3-Year Practice Ban Causes Professional and Financial Hardship.
    Section 15 isn't the only reference for import dates; goods cleared for home consumption aren't considered imported anymore.
    Anti-dumping duty applies only to saccharin, not its salts, per notification wording. Broad application requires explicit inclusion.
    Shipping Corporation of India entitled to refund of excess customs duty; unjust enrichment doctrine not applicable.
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Acts Income Tax