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    December 24, 2025   Case Laws Customs
    Import seizure memos and lab test reports challenged; petitions dismissed as territorial jurisdiction lay where goods were handled
    December 24, 2025   Case Laws Customs
    Passenger's wristwatch detained by Customs as "personal effects" under Baggage Rules 2016; detention set aside, watch released.
    December 24, 2025   Case Laws Customs
    Import undervaluation and duty evasion allegations against accounts handler under s112(a) fail; penalty set aside for mere negligence
    December 24, 2025   Case Laws Customs
    Customs broker accused of abetting smuggled cigarette import; penalty u/s 112(a) set aside for lack of proof
    December 24, 2025   Case Laws Customs
    Imported "processed coral waste" valuation dispute: invoice value upheld as customs lacked evidence; duty demand and penalties set aside.
    December 24, 2025   Case Laws Customs
    Mobile phones seized over invoice mismatch, missing IMEI and MRP/RSP stickers; confiscation, fines and penalties upheld, appeals dismissed.
    December 24, 2025   Case Laws Customs
    Customs classification of eight imported inputs for lithium-ion cell manufacturing, with concessional BCD allowed under IGCR Rules 2022
    December 24, 2025   Case Laws Customs
    SFP transceiver modules' tariff classification as standalone data machines or networking parts; held parts under 8517 79 90, nil BCD allowed
    December 24, 2025   Case Laws Customs
    Vacuum circuit breaker parts classification dispute under Customs Tariff: treated as switching apparatus parts under CTI 85389000
    December 24, 2025   Case Laws Customs
    Imported seismic survey equipment as functional unit u/s XVI Note 4; customs exemption denied without required certifications.
    December 24, 2025   Case Laws Customs
    Bonded warehouse import of mobile phone parts: IGCR exemption with MOOWR allowed; waste/scrap duty ruled under s65(2)
    December 24, 2025   Case Laws Customs
    Graphene in masterbatch or solvent carrier: classification turns on essential character u/r 3(b), decided at clearance stage.
    December 24, 2025   Case Laws Customs
    Polyvinyl alcohol (PVA) plastic sheets in roll form classified as flexible non-cellular sheets under Heading 3920, tariff 39209912.
    December 24, 2025   Case Laws Customs
    Imported nitrogen-treated, roasted and diced cashew kernels classification dispute: dried kernels under 08013210; roasted pieces under 20081910.
    December 24, 2025   Case Laws Customs
    Anti-dumping duty on imported laser sources as parts, not complete cutting/marking/welding machines, denied under GIR 2(a).
    December 24, 2025   Case Laws Customs
    Imported roller and sorter conveyors: parts under 8431 or complete conveyors under 8428; classified as "other conveyors" 84282019.
    December 24, 2025   Case Laws Customs
    Imported knitted synthetic lounge sets for home wear treated as "pyjamas and similar articles" under CTH 6107/6108
    December 23, 2025   Case Laws Customs
    Export of inland garnet misdeclared as "natural abrasive" under CTH 25132090; treated as CTH 25132030, penalties upheld
    December 23, 2025   Case Laws Customs
    Disposable plastic lab filter tips for instruments classified as plastic articles, not machine parts, under CTH 39269099
    December 23, 2025   Case Laws Customs
    Imported equipment and materials for lithium-ion cell production line qualified for concessional duty, subject to IGCR, 2022 end-use proof.
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All › Customs
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December 24, 2025   Case Laws Customs
Import seizure memos and lab test reports challenged; petitions dismissed as territorial jurisdiction lay where goods were handled
December 24, 2025   Case Laws Customs
Passenger's wristwatch detained by Customs as "personal effects" under Baggage Rules 2016; detention set aside, watch released.
December 24, 2025   Case Laws Customs
Import undervaluation and duty evasion allegations against accounts handler under s112(a) fail; penalty set aside for mere negligence
December 24, 2025   Case Laws Customs
Customs broker accused of abetting smuggled cigarette import; penalty u/s 112(a) set aside for lack of proof
December 24, 2025   Case Laws Customs
Imported "processed coral waste" valuation dispute: invoice value upheld as customs lacked evidence; duty demand and penalties set aside.
December 24, 2025   Case Laws Customs
Mobile phones seized over invoice mismatch, missing IMEI and MRP/RSP stickers; confiscation, fines and penalties upheld, appeals dismissed.
December 24, 2025   Case Laws Customs
Customs classification of eight imported inputs for lithium-ion cell manufacturing, with concessional BCD allowed under IGCR Rules 2022
December 24, 2025   Case Laws Customs
SFP transceiver modules' tariff classification as standalone data machines or networking parts; held parts under 8517 79 90, nil BCD allowed
December 24, 2025   Case Laws Customs
Vacuum circuit breaker parts classification dispute under Customs Tariff: treated as switching apparatus parts under CTI 85389000
December 24, 2025   Case Laws Customs
Imported seismic survey equipment as functional unit u/s XVI Note 4; customs exemption denied without required certifications.
December 24, 2025   Case Laws Customs
Bonded warehouse import of mobile phone parts: IGCR exemption with MOOWR allowed; waste/scrap duty ruled under s65(2)
December 24, 2025   Case Laws Customs
Graphene in masterbatch or solvent carrier: classification turns on essential character u/r 3(b), decided at clearance stage.
December 24, 2025   Case Laws Customs
Polyvinyl alcohol (PVA) plastic sheets in roll form classified as flexible non-cellular sheets under Heading 3920, tariff 39209912.
December 24, 2025   Case Laws Customs
Imported nitrogen-treated, roasted and diced cashew kernels classification dispute: dried kernels under 08013210; roasted pieces under 20081910.
December 24, 2025   Case Laws Customs
Anti-dumping duty on imported laser sources as parts, not complete cutting/marking/welding machines, denied under GIR 2(a).
December 24, 2025   Case Laws Customs
Imported roller and sorter conveyors: parts under 8431 or complete conveyors under 8428; classified as "other conveyors" 84282019.
December 24, 2025   Case Laws Customs
Imported knitted synthetic lounge sets for home wear treated as "pyjamas and similar articles" under CTH 6107/6108
December 23, 2025   Case Laws Customs
Export of inland garnet misdeclared as "natural abrasive" under CTH 25132090; treated as CTH 25132030, penalties upheld
December 23, 2025   Case Laws Customs
Disposable plastic lab filter tips for instruments classified as plastic articles, not machine parts, under CTH 39269099
December 23, 2025   Case Laws Customs
Imported equipment and materials for lithium-ion cell production line qualified for concessional duty, subject to IGCR, 2022 end-use proof.

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