Recovery of Drawback upheld under Rules 16, 16A and s.75; penalties under s.114(i),(iii) vacated, interest sustained
Imported Twaron para aramid pulp classified as textile flock CTI 5601 30 00; s.28(4) and s.114A penalties quashed
Appeal allowed; importer and individual discharged after revenue failed to prove valuation, fake COO allegations, or penalties
Authority enforces original order: ineligible passengers pay redemption fine, comply with terms; seized jewellery released on customs appearance
Revenue failed mandatory notice under s.28(6) Customs Act; extended limitation not triggered, duty demand set aside
Appeal partly allowed; order set aside and remanded for fresh decision on Chapter 31 nil-rate notification interpretation
Revenue appeal dismissed; imported oils reclassified as base oil and rubber process oil, valuation upheld, Section 112(a) penalty set aside
External portal stays open until 15 November 2025 for applications under Sections 58 and 65 of Customs Act, 1962
Section 18A allows voluntary electronic post-clearance revision of customs entries with ARN, duty payment, interest, no penalty
Appeal allowed; proceedings quashed where exporter paid differential duty with interest before Show Cause Notice under s.28(2)
Customs fixes tariff values for edible oils, brass scrap, areca nut, gold and silver effective 1 November 2025
Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Voluntary post-clearance revision of customs entries allowed via authorised portal application subject to conditions, fees, and verification
Customs Act, 1962: Rs.1,000 fee added for electronic applications under Voluntary Revision of Entries Post Clearance Regulations, 2025
Government inserts Section 18A into Notification No. 26/2022-Customs (N.T.), assigning functions to designated proper officers
Imported medical textiles release limited to domestic manufacturers under Medical Textiles (Quality Control) Order, 01.01.2025; petition dismissed
Section 35FF inapplicable; payments treated as customs duty, refund ordered under Section 27A with 6% interest
Penalty set aside where procedural lapse in overruling Inquiry Officer; no contravention of CBLR regs 10(d)/10(e)/11(d)/11(e)
Appeal remitted; delay condoned where limitation under s.128 runs from communication of speaking order, not provisional assessment
Appeal allowed; penalty enhancement quashed, composite penalty of Rs.15,000 upheld despite late documents under Customs (Provisional Duty Assessment) ...
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