Gold Smuggling Case Dismissed: Lack of Credible Evidence Leads to Reversal of Penalty Under Sections 112(a) and 112(b)

Water Meters Misclassification: Deliberate Duty Evasion Leads to Goods Confiscation and Sustained Penalties Under CTI 9028 2000

Petitioner Barred from Challenging Guidelines After Failing to Raise Constitutional Issues in Prior Litigation Under Res Judicata

Legal Representatives Not Liable for Tax Penalties After Assessee's Death; Customs Act Lacks Clear Mechanism for Posthumous Recovery

Importers Win Dispute Over Origin Verification, Tribunal Finds No Conclusive Evidence of Fraudulent Documentation

Optical Fiber Cables Import Case: 13-Year Delay Invalidates Customs Demand Under Procedural Fairness Principles

Gold Seizure Overturned: Insufficient Evidence Proves No Reasonable Belief of Smuggling Under Section 123 Customs Act

Customs Duty Valuation: Design Charges and Royalties Excluded from Transaction Value Under Section 14

Custom Broker Wins Appeal Against Penalty, Court Highlights Importance of Substantive Evidence in Regulatory Proceedings

Imported Quick Lime Classified Under CTH 2522 1000 Based on 92% Calcium Oxide Purity, Overriding Residuary Entries

Customs Order Invalidated: Procedural Flaws and Natural Justice Violations Demand Comprehensive Redetermination of Seaweed Extract Classification

Technical Glitches Invalidate Import Duty Interest Claim: Petitioner Wins Relief After Proving System-Wide Electronic Payment Challenges

Peacock Feather Export Case: Insufficient Evidence Leads to Appellant's Exoneration Under Customs Act Section 114(i)

Crude Palm Oil Importer Wins Customs Duty Challenge, Secures Lower 15% Rate After Challenging Enhanced 30% Tariff

Aluminium-based MCPCBs qualify for customs duty exemption based on functional equivalence and essential material characteristics under Notification 25...

Customs Penalty Overturned: Social Connection Insufficient to Prove Smuggling Involvement in Red Sanders Export Case

Customs Import Dispute: Extended Limitation Period Rejected Due to Procedural Irregularities in Assessment Process

Exporters Lose Challenge to Merchandise Exports Scheme Benefit Denial Due to Delayed Foreign Exchange Remittance

Black Pepper Smuggling Case: Deliberate Duty Evasion Leads to Full Goods Confiscation and Penalty Under Customs Act

Pakistani and Indian Nationals Allowed Limited Cross-Border Movement at Attari Border Under Modified Travel Directive