Rejection of declared value for Gurjan timber unlawful where Rule 12 not followed; single invoice insufficient
Appeal dismissed as moot where Regulation 23 prohibition stands and registration under Regulation 72 expired without renewal
Appellants met s.27 Customs Act, 1962 burden with CA certificate and records showing imported goods sold below cost; refunds allowed
Penalty of Rs.5,00,000 under s.112 Customs Act upheld for active role in undervaluation and parallel invoicing scheme
Penalty under Section 114(1) set aside for lack of evidence tying appellants to fraudulent export schemes
Appeal allows exporter: no evidence of overvaluation or false declaration; penalties and drawback recovery under ss.113,114,114AA,125 quashed
Appeal partly allowed: gherkins-in-brine counted for SION norms; vinegar consumption within entitlements, related duty demand set aside
Appeal remitted for fresh adjudication with expert input to reassess most-akin classification, suppression, mis-declaration and s.112(a)
Import seizure, confiscation under s.111(d) set aside; bona fide declaration, duties paid, no evasion found
Government revises ITC (HS) 2022 Schedule-I import policy to align with Finance Act 2025; mandates CIB&RC pesticide registration
Confiscation upheld for SEZ diversion; s.114A CA penalty limited to duty or interest; fresh adjudication under ss.112A/114 CA
Only Parent Commissionerate can suspend a Customs Broker licence; Non-Parent may issue time-limited prohibition under Reg.15, not Reg.16, s.146
Anti-dumping duties on woven linen (>50% flax) from China PR and Hong Kong: per-meter rates under Customs Tariff anti-dumping rules
Appeals dismissed for relying on forged Transport/Registration Authorizations; failure to verify TRAs or seek issuing port absolves liability
Liability for customs duty and interest on imported crude palm oil upheld; penalties under ss.114A, 114AA, 117 set aside
Appeal dismissed: Proviso to section 110(2) Customs Act extension of time upheld due to non-cooperation and delay
Revocation of customs broker licence under CBLR 2013 upheld; appeal dismissed despite request to await inquiry outcome
Appeal allowed - demand quashed, valuation set aside; penalties, interest and confiscation annulled; joint liability denied under Section 147
Penalty under s.112(a) quashed for chartered engineer due to procedural defects, inadmissible s.108 evidence, and limited role
Appeal dismissed; drawback claim refused for failure to comply with Rules 4(a) and 5 of Drawback Rules
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