Refund of 4% Additional Customs Duty allowed based on VAT documents, partly denied as time-barred under Notification 93/2008
Customs broker licence revocation, security forfeiture and CBLR penalties quashed for unsustainable violations of Regulations 10(a),(d),(e),(n)
AC-DC and DC-DC power modules under CTH 8504 qualify for Sl. No. 4, Notif. 25/2005-Cus nil duty
Bio-stimulant Flamberge classified as plant growth regulator under CTH 3808, not fertilizer, applying GRI 1 and Rule 3(a)
Benefits under N/N 134/94-Cus and MOOWR scheme u/s65 held mutually exclusive for same second-hand imports
IGST exemption allowed on leased FTWZ equipment to DTA manufacturers under Sr. No. 557B, Notification 50/2017-Customs, Condition 102
IGCR Rules 2022 tighten Entry 527B benefit: lithium-ion cell duty relief only for EV battery manufacture, not replacements
Power recliner for motor vehicle seats classified as seat part under Heading 9401, excluded from Heading 8708 via Note 2
Unassembled LED monitor kits classified as complete monitors under CTH 8528 using Rule 2(a) and Rule 5(b)
AAR treats ASU and ACU as exclusive aircraft parts, classified under CTH 8807 30 10 per Section XVII Note 3
Reclassification of nuclease free water under tariff item 28539010 allowed, applying Rule 1 and rejecting prior misclassification
CBIC revises customs tariff values u/s 14(2) for key oils, metals, nuts, gold, silver (2)
No retrospective TMA curbs: notifications u/ss3,5 FTDR Act held prospective, incentives allowed for limited period
Confiscation and penalty upheld for undervalued imports u/s 111(m) and 112; design charges exemption rejected
Customs under-valuation demand quashed for lack of evidence, non-supply of documents and non-compliance with Sections 108 and 138B
Bona Fide Transferee of Gold Replenishment Licences Not Liable; Section 108 Statements Invalid Without Section 138B Compliance
Spectrum analysers held specially designed for telecommunications, classified under CTI 9030 40 00, not residuary customs category
AAR confirms R&S CMA180 radio test set under CTI 9030 40 00 as telecom-specific instrument, not residual
AAR classifies decorative PVC, PS, PU wall panels as plastic sheets under Heading 3921, not builders' ware
New public notice clarifies courier import duties, gift taxation, required KYC and exemptions under customs, FTP 2023 rules
TaxTMI 
of 87
TaxTMI 