Classification of imported brass rods as copper zinc alloy, resulting in tariff entry CTH 7407 21 20.
Classification of plastic wall panels and mouldings: decorative interlocking panels treated as sheets, classifiable under 3921.
Maintainability of demand for imported recycled LDPE granules: demands, penalties and confiscation set aside on procedural deficiencies
Monetary threshold for filing appeals: Rs50 lakh rule bars low-value customs duty appeals; appeals dismissed.
Import of dried cranberry entitlement affirmed; transferable DFIA relief ordered and lapsed licences directed to be revalidated.
Classification of plastic wall panels and mouldings as plastic sheets under 3921, with specified subheadings assigned.
Classification of plastic wall panels as decorative plastic sheets, resulting in tariff classification under Chapter 39 heading 3921.
Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090
Tariff values for edible oils, brass, areca nut, gold and silver updated; substituted tariff tables effective 4 February 2026
Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Calcium nitrate with boron import classification denied customs exemption after strict match to fortified fertilizer specifications, appeal dismissed
Classification of computer monitors and applicable integrated tax rate; tribunal remands for reassessment after rejecting 28% revision
Plastic decorative wall panels classification under tariff: treated as plastic sheets, not structural builders' ware, with heading outcomes.
Tariff values of edible oils, brass, areca nut, gold and silver updated by substituted tables; values effective 2 February 2026.
Onboarding of CDSCO, WCCB, MeitY and Textile Committee on SWIFT 2.0 enables single-touch EXIM clearances; certificates digitalised.
Classification of imported natural rubber latex: time-bar found, departmental demand set aside and appeals allowed.
Import classification dispute over linear accelerator held time-barred under limitation; SCN set aside and appeal allowed
Smuggling of gold: remand for crossexamination under section 138B and de novo adjudication with 90day limit
Baggage Rules 2026 require electronic customs declarations, set dutyfree and jewellery allowances, and prescribe temporary import/export certificates.
eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
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