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    March 30, 2026   Case Laws Customs
    Classification of rutile ore as ore, not concentrate, defeated duty denial, extended limitation, confiscation and penalty.
    March 30, 2026   Case Laws Customs
    Sole or principal use test upheld for automotive bearing assemblies; classification under motor vehicle parts sustained and penalties set aside.
    March 30, 2026   Case Laws Customs
    Importer status and misdeclaration not proved, but facilitation of improper clearance justified penalties under customs law.
    March 30, 2026   Case Laws Customs
    OLED display module classification: AMOLED assembly for mobile phones fell under tariff item 85249220, not residual parts classification.
    March 28, 2026   Case Laws Customs
    Duty determination follows filing date of bill of entry; later exemption notification and bill substitution were rightly refused.
    March 28, 2026   Case Laws Customs
    Conversion of export shipping bills cannot be denied merely for lack of EPCG examination when the exporter was not at fault.
    March 28, 2026   Case Laws Customs
    Cross-objections remain maintainable, and absolute confiscation was replaced by redemption for regulatory breach in vehicle import.
    March 28, 2026   Case Laws Customs
    Discretion in late fee for supplementary Bills of Entry allows waiver where delay is not attributable to the importer.
    March 28, 2026   Case Laws Customs
    Shipping bill amendment for RoSCTL conversion allowed; procedural code error cannot defeat otherwise admissible export incentive.
    March 28, 2026   Case Laws Customs
    SAD exemption and limitation: stock transfer from FTWZ failed the sale condition, but demand was quashed as time-barred.
    March 28, 2026   Case Laws Customs
    Principal function test applied to a PVC pipe extrusion line; the integrated system was classified as an extruder, not an injection moulding machine.
    March 27, 2026   Case Laws Customs
    Tariff classification of kitchen exhaust hoods turns on GRI 1, fan presence, and width-based residual entry treatment.
    March 27, 2026   Case Laws Customs
    Dashcam customs classification turns on video-recording function, with nil-duty relief denied but concessional duty allowed.
    March 27, 2026   Case Laws Customs
    Rejection of declared value upheld on forged consent and similar-goods valuation; duplicate penalty on proprietary concern set aside.
    March 27, 2026   Case Laws Customs
    Declared transaction value must be rejected first before enhancement of import valuation under customs law.
    March 27, 2026   Case Laws Customs
    Customs valuation and limitation: freight and insurance were includible, but demand failed for want of proved suppression
    March 27, 2026   Case Laws Customs
    Customs penalty for lending CHA licence upheld where omissions directly facilitated smuggling, without proof of mens rea.
    March 27, 2026   Case Laws Customs
    Refund of investigation deposit carries 12% interest where payment was made under mistaken liability and proceedings were dropped.
    March 27, 2026   Case Laws Customs
    Use-based tariff classification prevails over generic form; declared customs value and BIS-based confiscation were also rejected.
    March 27, 2026   Case Laws Customs
    Tariff classification of roasted nuts turns on process, moisture content and proof of origin for exemption claims
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March 30, 2026   Case Laws Customs
Classification of rutile ore as ore, not concentrate, defeated duty denial, extended limitation, confiscation and penalty.
March 30, 2026   Case Laws Customs
Sole or principal use test upheld for automotive bearing assemblies; classification under motor vehicle parts sustained and penalties set aside.
March 30, 2026   Case Laws Customs
Importer status and misdeclaration not proved, but facilitation of improper clearance justified penalties under customs law.
March 30, 2026   Case Laws Customs
OLED display module classification: AMOLED assembly for mobile phones fell under tariff item 85249220, not residual parts classification.
March 28, 2026   Case Laws Customs
Duty determination follows filing date of bill of entry; later exemption notification and bill substitution were rightly refused.
March 28, 2026   Case Laws Customs
Conversion of export shipping bills cannot be denied merely for lack of EPCG examination when the exporter was not at fault.
March 28, 2026   Case Laws Customs
Cross-objections remain maintainable, and absolute confiscation was replaced by redemption for regulatory breach in vehicle import.
March 28, 2026   Case Laws Customs
Discretion in late fee for supplementary Bills of Entry allows waiver where delay is not attributable to the importer.
March 28, 2026   Case Laws Customs
Shipping bill amendment for RoSCTL conversion allowed; procedural code error cannot defeat otherwise admissible export incentive.
March 28, 2026   Case Laws Customs
SAD exemption and limitation: stock transfer from FTWZ failed the sale condition, but demand was quashed as time-barred.
March 28, 2026   Case Laws Customs
Principal function test applied to a PVC pipe extrusion line; the integrated system was classified as an extruder, not an injection moulding machine.
March 27, 2026   Case Laws Customs
Tariff classification of kitchen exhaust hoods turns on GRI 1, fan presence, and width-based residual entry treatment.
March 27, 2026   Case Laws Customs
Dashcam customs classification turns on video-recording function, with nil-duty relief denied but concessional duty allowed.
March 27, 2026   Case Laws Customs
Rejection of declared value upheld on forged consent and similar-goods valuation; duplicate penalty on proprietary concern set aside.
March 27, 2026   Case Laws Customs
Declared transaction value must be rejected first before enhancement of import valuation under customs law.
March 27, 2026   Case Laws Customs
Customs valuation and limitation: freight and insurance were includible, but demand failed for want of proved suppression
March 27, 2026   Case Laws Customs
Customs penalty for lending CHA licence upheld where omissions directly facilitated smuggling, without proof of mens rea.
March 27, 2026   Case Laws Customs
Refund of investigation deposit carries 12% interest where payment was made under mistaken liability and proceedings were dropped.
March 27, 2026   Case Laws Customs
Use-based tariff classification prevails over generic form; declared customs value and BIS-based confiscation were also rejected.
March 27, 2026   Case Laws Customs
Tariff classification of roasted nuts turns on process, moisture content and proof of origin for exemption claims

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