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    October 29, 2025   Case Laws Customs
    Tribunal finds imported automatic car new; concessional duty allowed; Rule 12 and Rule 3 overturned; s.112(a), s.114AA penalties quashed
    October 29, 2025   Case Laws Customs
    Remission granted for balance warehoused goods under s.23; s.72(1)(d) duty mitigated, s.117 penalty reduced to Rs.25,000
    October 28, 2025   Case Laws Customs
    Petitioner allowed conditional re-export after bond and 20% bank guarantee, must re-export within 12 days
    October 28, 2025   Case Laws Customs
    Imported clear float glass with absorbent non-reflecting layer classed under CTH 7005 1090; Nil BCD under Sl. No. 934
    October 28, 2025   Case Laws Customs
    Confiscation and penalty set aside where officers lacked independent s.110(1) belief; s.123 evidence proved domestic origin
    October 28, 2025   Case Laws Customs
    Penalty Quashed Where Section 108 Statements Were Admitted Without Examination or Cross-Examination Under Section 138B
    October 28, 2025   Case Laws Customs
    Customs broker penalty under Reg.18 quashed where no evidence of client undervaluation, breach of Reg.10(d) or 10(e)
    October 28, 2025   Case Laws Customs
    Appeal dismissed as not maintainable; baggage seizure for undeclared foreign-origin gold falls outside appellate jurisdiction under Customs law
    October 28, 2025   Case Laws Customs
    Confiscation and penalties under s.112 annulled as revenue failed to prove peas' foreign origin under s.123
    October 27, 2025   Notifications Customs
    Central government standardizes customs duty, IGST and cess rates and limits exemptions for specified imports from 1 November 2025
    October 27, 2025   Case Laws Customs
    Prima facie merit in challenge to respondent's inaction on import licence revalidation; PRC ordered to reconsider within six weeks
    October 27, 2025   Case Laws Customs
    Order sets aside confiscation and s.114 penalty, finds revenue failed to prove intent to illegally export intercepted currency
    October 25, 2025   Notifications Customs
    Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
    October 25, 2025   Circulars Customs
    Standing order creates dedicated port commissionerate monitoring team to pursue departmental claims, appeals, case database, and quarterly reports
    October 25, 2025   Case Laws Customs
    Seized areca (betel) nuts not prohibited; revenue failed to prove smuggling, penalties for illegal importation quashed
    October 25, 2025   Case Laws Customs
    Penalty set aside under s.112 as evidence under s.108 inadmissible; s.138B safeguards not followed and no duty evasion shown
    October 25, 2025   Case Laws Customs
    Public Notice dated 12.02.2021 set aside for overreaching; IGST on import distinct from GST on subsequent auction sale
    October 25, 2025   Case Laws Customs
    Regulation 17(1) CBLR, 2018 bars revocation proceedings after 90 days; licensing authority failed to prove receipt of offence report
    October 25, 2025   Case Laws Customs
    Revenue failed to prove gold was foreign or smuggled; Section 123 reverse onus inapplicable, Section 112(b) confiscation set aside
    October 25, 2025   Case Laws Customs
    Appeal allowed: importer's country-of-origin certificates accepted; Rs.31,07,086 demand quashed, s.125 fine and ss.114A/114AA penalties set aside
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October 29, 2025   Case Laws Customs
Tribunal finds imported automatic car new; concessional duty allowed; Rule 12 and Rule 3 overturned; s.112(a), s.114AA penalties quashed
October 29, 2025   Case Laws Customs
Remission granted for balance warehoused goods under s.23; s.72(1)(d) duty mitigated, s.117 penalty reduced to Rs.25,000
October 28, 2025   Case Laws Customs
Petitioner allowed conditional re-export after bond and 20% bank guarantee, must re-export within 12 days
October 28, 2025   Case Laws Customs
Imported clear float glass with absorbent non-reflecting layer classed under CTH 7005 1090; Nil BCD under Sl. No. 934
October 28, 2025   Case Laws Customs
Confiscation and penalty set aside where officers lacked independent s.110(1) belief; s.123 evidence proved domestic origin
October 28, 2025   Case Laws Customs
Penalty Quashed Where Section 108 Statements Were Admitted Without Examination or Cross-Examination Under Section 138B
October 28, 2025   Case Laws Customs
Customs broker penalty under Reg.18 quashed where no evidence of client undervaluation, breach of Reg.10(d) or 10(e)
October 28, 2025   Case Laws Customs
Appeal dismissed as not maintainable; baggage seizure for undeclared foreign-origin gold falls outside appellate jurisdiction under Customs law
October 28, 2025   Case Laws Customs
Confiscation and penalties under s.112 annulled as revenue failed to prove peas' foreign origin under s.123
October 27, 2025   Notifications Customs
Central government standardizes customs duty, IGST and cess rates and limits exemptions for specified imports from 1 November 2025
October 27, 2025   Case Laws Customs
Prima facie merit in challenge to respondent's inaction on import licence revalidation; PRC ordered to reconsider within six weeks
October 27, 2025   Case Laws Customs
Order sets aside confiscation and s.114 penalty, finds revenue failed to prove intent to illegally export intercepted currency
October 25, 2025   Notifications Customs
Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export loading
October 25, 2025   Circulars Customs
Standing order creates dedicated port commissionerate monitoring team to pursue departmental claims, appeals, case database, and quarterly reports
October 25, 2025   Case Laws Customs
Seized areca (betel) nuts not prohibited; revenue failed to prove smuggling, penalties for illegal importation quashed
October 25, 2025   Case Laws Customs
Penalty set aside under s.112 as evidence under s.108 inadmissible; s.138B safeguards not followed and no duty evasion shown
October 25, 2025   Case Laws Customs
Public Notice dated 12.02.2021 set aside for overreaching; IGST on import distinct from GST on subsequent auction sale
October 25, 2025   Case Laws Customs
Regulation 17(1) CBLR, 2018 bars revocation proceedings after 90 days; licensing authority failed to prove receipt of offence report
October 25, 2025   Case Laws Customs
Revenue failed to prove gold was foreign or smuggled; Section 123 reverse onus inapplicable, Section 112(b) confiscation set aside
October 25, 2025   Case Laws Customs
Appeal allowed: importer's country-of-origin certificates accepted; Rs.31,07,086 demand quashed, s.125 fine and ss.114A/114AA penalties set aside

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