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    February 24, 2026   Case Laws Customs
    Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
    February 23, 2026   Case Laws Customs
    Customs Broker Liability: broker duty to advise does not create strict liability where evidence shows advice given; revocation set aside.
    February 23, 2026   Case Laws Customs
    Classification of goods: technical composition and precedent negate CHA culpability, so customs penalty set aside.
    February 23, 2026   Case Laws Customs
    Import permissibility of J3 Grade stainless steel upheld; penalties and forfeiture claims quashed under controlling precedent.
    February 21, 2026   Case Laws Customs
    Classification of Medical Instruments: Thermal printers for diagnostic use fall under Chapter 90, reversing duty demand and penalties.
    February 21, 2026   Case Laws Customs
    Professional Negligence in Certificate Issuance found insufficient to establish knowing dealing or abetment; penalties set aside.
    February 21, 2026   Case Laws Customs
    Limitation of appeal reckoned from date of communication under section 128; appeal allowed and customs penalties set aside.
    February 21, 2026   Case Laws Customs
    Product classification by physical characteristics: cone type speakers held eligible for exemption; extended limitation and penalties rejected.
    February 21, 2026   Case Laws Customs
    Customs Valuation: tribunal upheld inclusion of agent and service payments in transaction value while reducing imposed penalty on mitigation grounds.
    February 21, 2026   Case Laws Customs
    Classification by Principal Use: optical sheets for TV classed as TV parts; embedded quantum dots are not 'mounted'.
    February 21, 2026   Case Laws Customs
    Classification of motor vehicle parts: window regulator guide rail classed as 'other' body part under vehicle parts tariff heading.
    February 20, 2026   Case Laws Customs
    Classification under Import Tariff Schedule: specific tariff entry prevails; reclassification set aside for natural justice breach.
    February 20, 2026   Case Laws Customs
    Classification of antennas as parts of base stations affirmed, rejecting their treatment as standalone reception/transmission machines.
    February 20, 2026   Case Laws Customs
    Classification of imported goods: self assessment upheld and reclassification, extended limitation, confiscation and penalties were set aside.
    February 20, 2026   Case Laws Customs
    Drawback recovery limited where statutory post export assessment routes were not used; BRCs preclude recovery and confiscation is inapplicable.
    February 20, 2026   Case Laws Customs
    Amendment of bill of entry required before finalising refund entitlement; matters remitted for reassessment of exemption claims.
    February 19, 2026   Notifications Customs
    Tariff value fixation for specified edible oils, metals and arecanut affirmed with substituted tables, effective 19 February 2026.
    February 19, 2026   Notifications Customs
    Duty Drawback rates substituted for specified Chapter 71 tariff items, changing the applicable drawback amounts for those classifications.
    February 19, 2026   Case Laws Customs
    Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
    February 19, 2026   Case Laws Customs
    Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
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February 24, 2026   Case Laws Customs
Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
February 23, 2026   Case Laws Customs
Customs Broker Liability: broker duty to advise does not create strict liability where evidence shows advice given; revocation set aside.
February 23, 2026   Case Laws Customs
Classification of goods: technical composition and precedent negate CHA culpability, so customs penalty set aside.
February 23, 2026   Case Laws Customs
Import permissibility of J3 Grade stainless steel upheld; penalties and forfeiture claims quashed under controlling precedent.
February 21, 2026   Case Laws Customs
Classification of Medical Instruments: Thermal printers for diagnostic use fall under Chapter 90, reversing duty demand and penalties.
February 21, 2026   Case Laws Customs
Professional Negligence in Certificate Issuance found insufficient to establish knowing dealing or abetment; penalties set aside.
February 21, 2026   Case Laws Customs
Limitation of appeal reckoned from date of communication under section 128; appeal allowed and customs penalties set aside.
February 21, 2026   Case Laws Customs
Product classification by physical characteristics: cone type speakers held eligible for exemption; extended limitation and penalties rejected.
February 21, 2026   Case Laws Customs
Customs Valuation: tribunal upheld inclusion of agent and service payments in transaction value while reducing imposed penalty on mitigation grounds.
February 21, 2026   Case Laws Customs
Classification by Principal Use: optical sheets for TV classed as TV parts; embedded quantum dots are not 'mounted'.
February 21, 2026   Case Laws Customs
Classification of motor vehicle parts: window regulator guide rail classed as 'other' body part under vehicle parts tariff heading.
February 20, 2026   Case Laws Customs
Classification under Import Tariff Schedule: specific tariff entry prevails; reclassification set aside for natural justice breach.
February 20, 2026   Case Laws Customs
Classification of antennas as parts of base stations affirmed, rejecting their treatment as standalone reception/transmission machines.
February 20, 2026   Case Laws Customs
Classification of imported goods: self assessment upheld and reclassification, extended limitation, confiscation and penalties were set aside.
February 20, 2026   Case Laws Customs
Drawback recovery limited where statutory post export assessment routes were not used; BRCs preclude recovery and confiscation is inapplicable.
February 20, 2026   Case Laws Customs
Amendment of bill of entry required before finalising refund entitlement; matters remitted for reassessment of exemption claims.
February 19, 2026   Notifications Customs
Tariff value fixation for specified edible oils, metals and arecanut affirmed with substituted tables, effective 19 February 2026.
February 19, 2026   Notifications Customs
Duty Drawback rates substituted for specified Chapter 71 tariff items, changing the applicable drawback amounts for those classifications.
February 19, 2026   Case Laws Customs
Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set aside.
February 19, 2026   Case Laws Customs
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties.

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