Auction buyer not liable for company's past excise or customs dues in liquidation sale; tax claims extinguished
Decision sets aside Customs penalties, rejects s.108 statements, holds confiscation u/ss111,123 invalid for gold, currency, jewellery
CKD OTG kits without glass door lack essential character; classified as parts u/r 2(a) GRI, 8516.90.00
AAR classifies imported diagnostic kits as laboratory reagents under Tariff Item 38221990 using Rule 1, denies BCD exemption
Rice-based PONAA Makkolli not classified as malt beer under CTH 2203, falls under CTH 2206, GRI Rules applied
AAR narrows Sr. 6D N/N 57/2017 BCD relief to truly mechanical phone parts, excludes films
Wired AC remote controllers classified as electric control consoles under Heading 8537 10 90, not generic parts
Appeal restores AIFTA exemption, quashes s.125 redemption fine and s.28 demand for exceeding de novo jurisdiction
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
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