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    March 17, 2026   Case Laws Customs
    Exemption notification affecting duty rate bars appeal to intermediate court; remedy lies to final forum under Section 130E.
    March 17, 2026   Case Laws Customs
    Vagueness of show cause notice found to violate natural justice, Tribunal upheld and no substantial question of law arose.
    March 17, 2026   Case Laws Customs
    Rejection of Declared Transaction Value upheld; residual valuation applied and confiscation plus mandatory and personal penalties follow for fraud.
    March 17, 2026   Case Laws Customs
    Equivalence of Excise and Customs: payment of excise equal to customs precluded customs demands and related penalties.
    March 16, 2026   Notifications Customs
    Tariff Value Fixation sets prescribed import tariff values for edible oils, brass scrap, areca nut, gold and silver effective mid March.
    March 16, 2026   Case Laws Customs
    Most-akin test applied to classify imported industrial oil as ADF/HFHSD where combined lab reports show diesel fraction and adulteration.
    March 16, 2026   Case Laws Customs
    Date of clearance determines duty liability; exemption under advance DEEC licence lapses if licence expired on clearance.
    March 16, 2026   Case Laws Customs
    Monetary threshold for appeals: each departmental appeal must meet the limit independently; aggregation across appeals disallowed.
    March 16, 2026   Case Laws Customs
    Limitation period: absence of suppression bars invocation of extended limitation, so time barred SAD demands were set aside.
    March 16, 2026   Case Laws Customs
    Functional capability determines tariff classification; adverse circulars apply only prospectively and penalties were set aside.
    March 16, 2026   Case Laws Customs
    Reverse burden of proof requires possessor to prove lawful origin of seized gold; confiscation upheld, penalties set aside.
    March 14, 2026   Notifications Customs
    Exemption for bank import of gold inserted for SBER Bank, permitting duty and IGST relief for domestic consumption.
    March 14, 2026   Case Laws Customs
    Duty to verify online registrations: verification duty arises only after foreign-portal entry, so no domestic liability for non-uploading.
    March 13, 2026   Circulars Customs
    Back to Town (BTT) procedure for export cargo due to maritime disruption: seal verification governs BTT and 100% exam where tampered.
    March 13, 2026   Circulars Customs
    Section 143AA procedures for returned export cargo: berth, verification, Shipping Bill cancellation and recovery of incentives.
    March 13, 2026   Circulars Customs
    Transit bond requirement for transshipment containers: movement to CFS allowed with segregation, document verification and periodic reconciliation.
    March 13, 2026   Circulars Customs
    Back to Town relief for stranded export containers: seal verification allows waiver of physical exam and BTT fees/penalties.
    March 13, 2026   Case Laws Customs
    Duty of Due Diligence affirmed - customs broker licence suspension sustained pending completion of inquiry and mandated examinations.
    March 13, 2026   Case Laws Customs
    Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
    March 13, 2026   Case Laws Customs
    Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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All › Customs
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March 17, 2026   Case Laws Customs
Exemption notification affecting duty rate bars appeal to intermediate court; remedy lies to final forum under Section 130E.
March 17, 2026   Case Laws Customs
Vagueness of show cause notice found to violate natural justice, Tribunal upheld and no substantial question of law arose.
March 17, 2026   Case Laws Customs
Rejection of Declared Transaction Value upheld; residual valuation applied and confiscation plus mandatory and personal penalties follow for fraud.
March 17, 2026   Case Laws Customs
Equivalence of Excise and Customs: payment of excise equal to customs precluded customs demands and related penalties.
March 16, 2026   Notifications Customs
Tariff Value Fixation sets prescribed import tariff values for edible oils, brass scrap, areca nut, gold and silver effective mid March.
March 16, 2026   Case Laws Customs
Most-akin test applied to classify imported industrial oil as ADF/HFHSD where combined lab reports show diesel fraction and adulteration.
March 16, 2026   Case Laws Customs
Date of clearance determines duty liability; exemption under advance DEEC licence lapses if licence expired on clearance.
March 16, 2026   Case Laws Customs
Monetary threshold for appeals: each departmental appeal must meet the limit independently; aggregation across appeals disallowed.
March 16, 2026   Case Laws Customs
Limitation period: absence of suppression bars invocation of extended limitation, so time barred SAD demands were set aside.
March 16, 2026   Case Laws Customs
Functional capability determines tariff classification; adverse circulars apply only prospectively and penalties were set aside.
March 16, 2026   Case Laws Customs
Reverse burden of proof requires possessor to prove lawful origin of seized gold; confiscation upheld, penalties set aside.
March 14, 2026   Notifications Customs
Exemption for bank import of gold inserted for SBER Bank, permitting duty and IGST relief for domestic consumption.
March 14, 2026   Case Laws Customs
Duty to verify online registrations: verification duty arises only after foreign-portal entry, so no domestic liability for non-uploading.
March 13, 2026   Circulars Customs
Back to Town (BTT) procedure for export cargo due to maritime disruption: seal verification governs BTT and 100% exam where tampered.
March 13, 2026   Circulars Customs
Section 143AA procedures for returned export cargo: berth, verification, Shipping Bill cancellation and recovery of incentives.
March 13, 2026   Circulars Customs
Transit bond requirement for transshipment containers: movement to CFS allowed with segregation, document verification and periodic reconciliation.
March 13, 2026   Circulars Customs
Back to Town relief for stranded export containers: seal verification allows waiver of physical exam and BTT fees/penalties.
March 13, 2026   Case Laws Customs
Duty of Due Diligence affirmed - customs broker licence suspension sustained pending completion of inquiry and mandated examinations.
March 13, 2026   Case Laws Customs
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redetermination.
March 13, 2026   Case Laws Customs
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer control.

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