Anti-dumping duty on R-134a refrigerant imports from China: variable reference-price duty set for five years.
National Time Release Study 2026 tracks air cargo import/export clearance timestamps; stakeholders ordered to supply complete data for benchmarking
DFIA imports of in-shell walnuts as "other confectionery ingredients" and dietary fibre upheld; customs duty exemption allowed, appeal dismissed
Unauthorised non-shareholding director's bid to block shareholder and board powers rejected; plaint struck under Order VII Rule 11(a) CPC
Customs duty on imported goods using purchased import licences fails; Section 108 statements rejected for noncompliance with Section 138B
Concessional duty on imported display-assembly inputs used in manufacturing process, even if later scrapped, allowed under Sl. No. 5D(b)
Imported inverter assembly units for mild hybrid vehicles classified as "static converters" under tariff item 8504 40 90, duty-free.
Ultrasonic gas flow meters import classification dispute: treated as flow-measuring instruments under Heading 9026, not automatic control 9032.
Ultrasonic liquid flow meters' tariff classification-measuring-only devices held under 90261010, not automatic control instruments under 9032
Imported polycarbonate film rolls/sheets with optical features treated as plastic film, classified under tariff Heading 3920 (3920 61 90)
Imported 20 kg dog and cat feed packs classified as retail pet food (CTI 23091000), rejecting residual bulk feed CTI 23099010
2G/4G/5G, NB-IoT and GPS communication modules' tariff classification: treated as telecom "parts" under CTH 8517 (CTI 85177990).
Marine engines, spares and gear boxes for fishing vessels: treated as vessel parts, qualifying for 5% IGST.
Stylus pen used with digitizer screen: treated as X-Y coordinate input unit under heading 8471; classified under 84716090
Anti-dumping final findings challenged for unfair procedure; business impact didn't create cause of action, so writ dismissed for no jurisdiction.
COFEPOSA preventive detention for alleged abetment of organised smuggling upheld, as order cited repeated role and no procedural flaw
Imported "penetrating oil-60" classification dispute: lubricating preparation (CTH 3403 9900) vs adulterated diesel (CTH 2710 1990); appeals allowed
Corn silk extract powder import classification as vegetable extract (Heading 1302) upheld; Heading 2106 rejected, exemption Sr.54 allowed
Import classification of roasted areca, cashew, almond and pista nuts; areca treated raw, preferential BCD needs origin proof
Single online process for private bonded warehouse licences (Sections 58/65, MOOWR 2019) clarifies exports and domestic clearances rules
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