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    August 22, 2026   Case Laws Customs
    Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements l...
    August 22, 2026   Case Laws Customs
    Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
    August 22, 2026   Case Laws Customs
    Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
    August 22, 2026   Case Laws Customs
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    August 22, 2026   Case Laws Customs
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    August 21, 2026   Case Laws Customs
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
    August 21, 2026   Case Laws Customs
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...
    August 21, 2026   Case Laws Customs
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case Laws Customs
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case Laws Customs
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
    August 20, 2026   Case Laws Customs
    Re-import exemption excludes FTWZ-to-DTA clearance when petroleum equipment returns under a fresh essentiality certificate for a new contract.
    August 20, 2026   Case Laws Customs
    Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
    August 20, 2026   Case Laws Customs
    Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
    August 20, 2026   Case Laws Customs
    Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
    August 20, 2026   Case Laws Customs
    Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
    August 20, 2026   Case Laws Customs
    Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
    August 20, 2026   Case Laws Customs
    Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.
    August 20, 2026   Case Laws Customs
    EPCG export obligation default sustains duty and interest, while flood-damaged capital goods avoid confiscation and penalties.
    August 20, 2026   Case Laws Customs
    Customs Broker KYC and authorisation duties do not require physical importer verification or direct receipt of authorisation letters.
    August 19, 2026   Case Laws Customs
    Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
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Highlights
All › Customs › Customs - 2026
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August 22, 2026   Case Laws Customs
Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements lack corroboration.
August 22, 2026   Case Laws Customs
Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
August 22, 2026   Case Laws Customs
Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
August 22, 2026   Case Laws Customs
Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
August 22, 2026   Case Laws Customs
Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
August 21, 2026   Case Laws Customs
Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
August 21, 2026   Case Laws Customs
Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.
August 21, 2026   Case Laws Customs
Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
August 21, 2026   Case Laws Customs
Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
August 21, 2026   Case Laws Customs
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed value.
August 20, 2026   Case Laws Customs
Re-import exemption excludes FTWZ-to-DTA clearance when petroleum equipment returns under a fresh essentiality certificate for a new contract.
August 20, 2026   Case Laws Customs
Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
August 20, 2026   Case Laws Customs
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory action.
August 20, 2026   Case Laws Customs
Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
August 20, 2026   Case Laws Customs
Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
August 20, 2026   Case Laws Customs
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for confiscation.
August 20, 2026   Case Laws Customs
Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.
August 20, 2026   Case Laws Customs
EPCG export obligation default sustains duty and interest, while flood-damaged capital goods avoid confiscation and penalties.
August 20, 2026   Case Laws Customs
Customs Broker KYC and authorisation duties do not require physical importer verification or direct receipt of authorisation letters.
August 19, 2026   Case Laws Customs
Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.

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