Demand Quashed: Non-Retrospective Legal Metrology Act, 2009 Invalidates CVD, Confiscation and Penalties for 2007-2008 Imports
Tribunal allows appeal; DRI SCNs upheld but duty demand set aside, treating N/N 30/97 lapse as procedural
Appeal rejected as time-barred, assessee's negligence in address change caused non-service of adjudication order
Gold, silver confiscation set aside as Revenue fails burden under Customs Act Sections 111 and 123; suspicion insufficient
Customs Notification adds Jaipur Metro Projects to Project Imports scheme under section 157, designates RMRCL officers.
Revised customs tariff values under section 14(2) for edible oils, metals, areca nuts, gold and silver
IGST demand quashed as freight, insurance and landing charges held included in CIF import price under agreements
Penalty under Section 112 set aside as non-notified goods; department failed burden under Section 123 Customs Act
Customs broker cleared of Regulation 10(e) CBLR breach as contact detail mismatch deemed secondary information
Tribunal restores customs refund, rejects demand to first challenge final assessment for excess duty on wrong origin declaration
Authority barred from adjusting refund against other dues, ordered 6% interest on delayed refund without fresh application
Preferential Duty Upheld: Hearsay FTA Letter Cannot Discredit Certificates of Origin Under Notification 46/2011-Cus. Benefit Claims
Tribunal Upholds Transaction Value, Restores Classification and Section 114(iii) Penalty, Drops Confiscation and Section 114AA Charge
Confiscation of 449 illicit gas cylinders and reduced redemption fine under Customs Act Ss.111,112 and Gas Cylinder Rules
Gold Seizure Quashed: No Reasonable Belief Under s.110(1), s.123 Inapplicable, Confiscation and Penalties Under s.111, s.112 Set Aside
CBIC extends CAVR Order on J3 grade stainless steel under HS 7219, 7220 using Customs Act section 14(1)
CESTAT quashes delayed SCN, restores drawback on activated mobile exports under Rule 17 and Section 75(1)
Writ for tax refund rejected; petitioner directed to pursue statutory remedies, after prior demand and refusal, instead
Anticipatory bail denied in alleged foreign currency and gold smuggling cartel; judge stresses need for custodial interrogation
Penalties under s.112(b) Customs Act 1962 set aside absent proof of mens rea in LCC paper imports
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