Rectification plea rejected; test reports from same sample upheld, HS classification confirmed as quasi-judicial customs function
Customs body upholds polyester fabric reclassification, confirms confiscation u/ss 111(l),(m) and penalties under 112,114A,114AA
New Public Grievance Officer and Turant Seva Kendra announced for faster customs import redressal and trade facilitation
Importing goods by post: rules on restricted items, CTH 9804 personal imports, duty, KYC, penalties
Customs Broker cleared as penalties u/ss112(a),(b) and proposed s.114A CA fail for lack of proof
AAR classifies Rotor-Gene Q, QIAquant platforms under CTH 9027 50 90 using GRI 1 and 3(a)
AAR classifies lithium-ion cell parts under CTI 8507, 8536; allows concessional BCD per Section Note 2(b) and Notification 45/2025-Cus
AAR classifies diagnostic kits under CTI 38221990, applies Rule 1, denies BCD exemption under Notification 45/2025 Entry 102
Appeal Succeeds as Recovery of Cost Recovery Charges and Penalty u/regs 5(2), 6(1)(o), 12(8) Quashed
Penalty under s.114AA set aside as unproved statements, denied cross-examination fail to show CHA's mens rea
Job-work manufacture qualifies as own use under Target Plus Scheme, exemption under Notification 73/2006-Cus upheld for exporter
Countervailing duty on Malaysian tempered glass under Section 9 Customs Tariff Act extended until 8 June 2026
New Entry Inwards procedure under Section 31 simplifies vessel clearance, cargo discharge and boarding using email-based authorization
Customs streamlines brand rate duty drawback verification under CBIC Circular 54/2016-Cus with risk-based checks on original documents
Streamlined paraffin import assessment under TI 27101990 with CRCL testing, second check basis and conditional sampling rules
Gold smuggling case: absolute confiscation of foreign-marked gold and penalties under Sections 112(b)(i) and 123 Customs Act
RFID one-time seals classified as security seals under CTI 8309 90 30; Section 28(1) notices upheld
Customs broker licence restored after no breach of CBLR Regulations 10(a), 10(d) and 10(n) found
Tax Board stops collecting anti-dumping duty on titanium dioxide imports from China after High Court order
Quicklime with CaO below 98 percent rightly classified under 2522 1000, not 2825 9090, per HSN Notes
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