Appeal succeeds; penalties under Customs Act Sections 114(i) and 114(iii) quashed for alleged drawback shipping fraud
SAD demand quashed; unconditional exemption under N/N. 29/2010-Cus upheld; no extended limitation under proviso to s.28
CESTAT rules extended limitation not invocable, sets aside s.111(m) confiscation, redemption fine and penalties on importer
Exemption Restored for Mobile Display Assembly with Battery under Customs Notification 57/2017, Serial No. 6(a)(iv)
Penalties under Sections 112(a)(i), 114AA dropped as Customs Broker cleared for lack of collusion, KYC compliance
Penalty under s.112(b) quashed as s.123 inapplicable and uncorroborated custodial statements under s.107 rejected, evidence insufficient
Penalties under Sections 114 and 114AA quashed; CHA misconduct under CHALR 2004 only, no redemption fine under 125
Exemption for imported aircraft upheld; charter use qualifies as non-scheduled service; extended limitation under Section 28(4) rejected
Firecracker seizure set aside for failure to prove smuggling; burden under Section 123, Section 108 violations
Central tax authority launches SWIFT 2.0, fully digital single-window platform for EXIM NOC processing with mandatory e-filing 2025
Extended limitation and anti-dumping duty demand quashed as conditions under Sections 28 and 114A not satisfied
Appeal against seizure memo under Section 110 held premature; remedy lies after confiscation adjudication or provisional release under 110A
Export duty on mixed iron ore must follow Fe content, moisture and contract-based valuation; higher lump duty unjustified
DRI officers held proper under s.28, but bona fide buyers escape customs duty, confiscation and penalties under s.125
Importer's appeal succeeds as differential duty demand void without final provisional assessment under Sections 18 and 28
LPG Butane Classified as Propane-Butane Mixture under 27111300, Exemptions under N/N. 21/2002 and 4/2005 Denied
Customs Act Ss.112(a),114A,114AA penalties set aside, value enhancement order rejected, appeals allowed for noticee-appellants in connected imports
EPCG win for M/s X as EODC, tourism forex earnings and no vehicle transfer nullify customs demand, penalties
Export iron ore value must follow Section 14 transaction value; moisture-based recomputation set aside, refund to be recomputed
POS display units, drawers and cables held classifiable as ADP parts under CTH 8471 60 90, appeal allowed
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