Interest on refund deposit allowed under Section 129C(4); 12% compensation ordered for wrongful retention of ₹5 crore
Bona fide licence transferee absolved of customs duty; statements under Sections 108 and 138B held inadmissible
Importers may contest enhanced customs value despite acceptance letters, as Section 17(5) requires reasoned speaking orders
SC affirms HC; belated Art. 226 writ cannot bypass s.130A Customs reference and Limitation Act safeguards
Writs allowed where authority ignored binding CESTAT classification; Section 131BA(3) held not erga omnes, orders quashed
Confiscation of already re-exported goods held unsustainable; prior Let Export Order defeats later customs review and appeal
Multifunctional audio-video receivers classifiable under CTI 8518 4000; extended limitation under Section 28 held invalid.
No Penalty on Customs Broker under Section 112(b) for Pea Imports; Role Limited to Documentation under CBLR 2018
Late filing charges on importer set aside; systemic ICEGATE error and COVID limitation exclusion; Section 17(5) Customs Act upheld
Multimedia computer speakers with FM/USB/SD held classifiable as loudspeakers under CTH 85182200, not reception apparatus 85279990
Customs can probe N/N. 18/2015-Cus exemption, but DGFT must first decide Advance Authorisation eligibility dispute
SCN for contraband misdeclaration upheld, penalties under Sections 28(4), 112, 114AA sustained, Section 155 protection denied
Appeal succeeds, quashing time-barred customs demand based on inaccessible same-day tariff value notification; importer cleared using valid rate
Importer refunded customs duty with interest as goods lost before clearance, attracting Section 23 of Customs Act
Writ against Customs penalty held non-maintainable; suppression of facts and Section 128 appeal lead to costs
Customs broker licence restored; CBLR Reg. 10(d), 10(e), 10(n) violations unproved, revocation, forfeiture and penalty quashed
Customs broker licence restored, no mens rea found and due diligence satisfied under CHLR 2018, suspension held unjustified
Customs demand set aside for violating Rule 12, no suppression to invoke s.28(1) or impose penalties under ss.112,114A,114AA
In-vitro diagnostic reagents classifiable under CTI 3822 0019; rate notifications don't change tariff, department bound by consistency
Differential customs and anti-dumping duty on aluminium foil quashed; invoice thickness, value of USD 2.79/kg upheld
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