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    November 17, 2025   Case Laws Customs
    Seized foreign currency not a notified item under Section 123; burden on Revenue to prove illicit origin, confiscation set aside
    November 17, 2025   Case Laws Customs
    Importer defined under Section 2(26) limited to pre-clearance control; no Section 28 liability, Sections 111/112 penalties reversed
    November 17, 2025   Case Laws Customs
    FOB contract price cannot be redetermined by customs; valuation powers limited to assessable value under Section 14
    November 15, 2025   Case Laws Customs
    Belated show-cause notice and order quashed for unreasonable delay and laches; writ petition should have been adjudicated
    November 15, 2025   Case Laws Customs
    Unconditional release of seized jewellery due to absence of Section 110 show-cause notice; only customs duty and warehousing charges payable
    November 15, 2025   Case Laws Customs
    Respondents ordered to decide exemption under 19 Mar 2021 Circular invoking Regulations 5(2), 6(1)(o) and Section 45 within eight weeks
    November 15, 2025   Case Laws Customs
    Imported tugboats classed under Chapter 89.04 as ships; s.114A penalty sustained, s.114AA set aside, s.112(a)(ii) liability affirmed
    November 15, 2025   Case Laws Customs
    Tribunal rules 06.07.2019 amendment not retrospective; exemption dated 30.06.2017 covers microphones and receivers as PCBA parts
    November 15, 2025   Case Laws Customs
    Appeal dismissed upholding confiscation and penalty under section 114(iii) for mis-declared exports liable under section 124
    November 15, 2025   Case Laws Customs
    Set aside for lack of reasoned reassessment; reassess under sections 17(2)-(5) and 28; section 114A penalties contingent
    November 14, 2025   Case Laws Customs
    Appeal dismissed; concessional BCD denied for imported optical switch/OTN unit as covered by OTN/ROADM exclusion
    November 14, 2025   Case Laws Customs
    Appeals allowed; penalties under s.112(b) and s.117 and confiscation quashed for failure under s.123 and s.125
    November 14, 2025   Case Laws Customs
    Appeal dismissed; confiscation and penalty quashed for 80 bags of posta dana where authorities failed s.123 proof
    November 13, 2025   Notifications Customs
    Government imposes five-year anti-dumping duty of USD 121.55/MT on Vietnamese hot-rolled flat steel imports, specified producer exempt
    November 13, 2025   Circulars Customs
    Importers and brokers must self-assess, upload complete legible documents linked to Bills of Entry to speed faceless assessment
    November 13, 2025   Case Laws Customs
    Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings con...
    November 13, 2025   Case Laws Customs
    Revenue appeals dismissed; skin-barrier micropore tapes excluded from Notification No.21/2002-Cus; s.28(4) not attracted; s.114A not leviable
    November 13, 2025   Case Laws Customs
    Appeal restores concessional duty benefit after Certificate of Origin wrongly rejected without Rule of Origin procedural safeguards
    November 13, 2025   Case Laws Customs
    Show-cause notice under s.28 held time-barred; demand quashed due to extended limitation and tariff classification ambiguity
    November 13, 2025   Case Laws Customs
    Show-cause notice missing offence report receipt date under Regulation 20(1) CBLR 2013 invalidates forfeiture of broker's security deposit
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November 17, 2025   Case Laws Customs
Seized foreign currency not a notified item under Section 123; burden on Revenue to prove illicit origin, confiscation set aside
November 17, 2025   Case Laws Customs
Importer defined under Section 2(26) limited to pre-clearance control; no Section 28 liability, Sections 111/112 penalties reversed
November 17, 2025   Case Laws Customs
FOB contract price cannot be redetermined by customs; valuation powers limited to assessable value under Section 14
November 15, 2025   Case Laws Customs
Belated show-cause notice and order quashed for unreasonable delay and laches; writ petition should have been adjudicated
November 15, 2025   Case Laws Customs
Unconditional release of seized jewellery due to absence of Section 110 show-cause notice; only customs duty and warehousing charges payable
November 15, 2025   Case Laws Customs
Respondents ordered to decide exemption under 19 Mar 2021 Circular invoking Regulations 5(2), 6(1)(o) and Section 45 within eight weeks
November 15, 2025   Case Laws Customs
Imported tugboats classed under Chapter 89.04 as ships; s.114A penalty sustained, s.114AA set aside, s.112(a)(ii) liability affirmed
November 15, 2025   Case Laws Customs
Tribunal rules 06.07.2019 amendment not retrospective; exemption dated 30.06.2017 covers microphones and receivers as PCBA parts
November 15, 2025   Case Laws Customs
Appeal dismissed upholding confiscation and penalty under section 114(iii) for mis-declared exports liable under section 124
November 15, 2025   Case Laws Customs
Set aside for lack of reasoned reassessment; reassess under sections 17(2)-(5) and 28; section 114A penalties contingent
November 14, 2025   Case Laws Customs
Appeal dismissed; concessional BCD denied for imported optical switch/OTN unit as covered by OTN/ROADM exclusion
November 14, 2025   Case Laws Customs
Appeals allowed; penalties under s.112(b) and s.117 and confiscation quashed for failure under s.123 and s.125
November 14, 2025   Case Laws Customs
Appeal dismissed; confiscation and penalty quashed for 80 bags of posta dana where authorities failed s.123 proof
November 13, 2025   Notifications Customs
Government imposes five-year anti-dumping duty of USD 121.55/MT on Vietnamese hot-rolled flat steel imports, specified producer exempt
November 13, 2025   Circulars Customs
Importers and brokers must self-assess, upload complete legible documents linked to Bills of Entry to speed faceless assessment
November 13, 2025   Case Laws Customs
Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings continue
November 13, 2025   Case Laws Customs
Revenue appeals dismissed; skin-barrier micropore tapes excluded from Notification No.21/2002-Cus; s.28(4) not attracted; s.114A not leviable
November 13, 2025   Case Laws Customs
Appeal restores concessional duty benefit after Certificate of Origin wrongly rejected without Rule of Origin procedural safeguards
November 13, 2025   Case Laws Customs
Show-cause notice under s.28 held time-barred; demand quashed due to extended limitation and tariff classification ambiguity
November 13, 2025   Case Laws Customs
Show-cause notice missing offence report receipt date under Regulation 20(1) CBLR 2013 invalidates forfeiture of broker's security deposit

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