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    E-auction of confiscated foreign cigarettes lacking COTPA 2003 labels; destruction required, bidder's deposit refunded with 6% interest.
    EPCG-imported capital goods kept at vendors' premises; DGFT post-facto supporting-manufacturer approval defeats duty demand and s.114AA penalty.
    Mis-declared imports and differential customs duty: can liability be imposed jointly and severally without clear statutory authority? Remanded.
    Imports in non-existent firms' names and lent IEC LCL cargo: s.112(b) penalties, s.119 confiscation set aside
    Climatic test chambers controlling temperature and humidity for physical behaviour testing classified under Customs Tariff Heading 9027 residual entry
    Imported oven-roasted nuts classification: arecanuts treated as raw under CTH 0802, while cashew, walnut, pista under CTH 2008
    Roasted areca nut import classification dispute: advance ruling refused as already settled; ASEAN preferential duty exemption conditional on proof
    Revised customs tariff values for edible oils, brass scrap, gold, silver and areca nuts take effect 16 Dec 2025.
    Anti-dumping duty on faced glass wool roll imports from China extended until 17 June 2026, pending sunset review
    Pilot electronic cargo tracking with GPS e-locks for scanned containers from port exits to CFS, effective 17 Nov 2025
    Electronic warehouse bond-to-bond transfers and ex-bonding shift to ICEGATE/ICES; limited manual processing for pre-01.09.2025 error cases.
    Procedure for preferential-duty Bills of Entry at clearance: deface Certificate of Origin before registration for RMS releases
    Imported bulk liquid cargo seized as "Distillate Oil" vs automotive diesel classification dispute; seizure memo quashed and release ordered.
    Counterfeit notes hidden in TV luggage and Section 108 customs statements: insufficient to prove knowledge; acquittal upheld
    Imported multimedia speaker classification without USB/FM features upheld under CTH 85182200, rejecting claim for CTH 85279100
    Conversion of shipping bills from drawback to DFIA scheme upheld; three-year limit rejected after appellate direction and res judicata.
    Import under export-obligation scheme: duty and interest paid before SCN, so s.114A equal penalty set aside.
    Imported inductors for telecom device PCBA: classified under 85045090 (other inductors); nil BCD exemption denied, duty payable.
    Warehouse handheld computers for logistics and inventory classified as ADP machines under heading 8471, not smartphones, despite cellular capability.
    Bamboo-pulp paper goods classification: mother rolls over 36 cm treated as stock paper (4803), smaller tissues as 4818
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