Classification of Digital Axle Counters as electro-mechanical railway signalling equipment - Extended limitation for disclosed tariff classification - Confiscation for alleged tariff misclassification - Penalty on importer and company officers for alleged tariff misclassification Classification of Digital Axle Counters - Electro-mechanical railway signalling equipment - Classification of the Digital Axle Counter, comprising rail contacts, track-side electronic units, the central evaluator and... ... ...

Waiver of detention and demurrage charges on seized goods - Non-Vessel Operating Common Carrier as Customs Cargo Service Provider - Suspension of SCMTR registration for breach of waiver obligation Waiver of detention and demurrage on seized goods - NVOCC as Customs Cargo Service Provider - Liability of a Non-Vessel Operating Common Carrier to waive detention and demurrage on customs-seized imported goods notwithstanding the sixty-day proviso applicable to container detention charges - HELD TH... ... ...

Classification of two-ton ductless split air conditioners incorporating a refrigerating unit - Specific tariff classification over generic split-system classification Classification of imported ductless split air conditioners of two-ton capacity incorporating a refrigerating unit under CTH 84158210 OR CTH 84151010 or CTH 84158310 - HELD THAT: - Under GRI 1 and GRI 3(a), classification must follow the terms of the relevant tariff entries, and a specific description prevails over a generic desc... ... ...

Penalty for carriage of smuggled foreign-origin gold - Penalty on shop operator for employees' possession of smuggled foreign-origin gold Penalty for carriage of smuggled foreign-origin gold - Reduction of penalty imposed on carriers of foreign-origin gold involved in smuggling. - HELD THAT: - The Tribunal found that the carriers were involved in the smuggling activity, which required deterrence. However, it also noted that they had undertaken the activity for a small livelihood income and he... ... ...

Penalty for abetment of attempted illegal export of foreign currency - Admissibility of uncertified electronic evidence in customs penalty proceedings Admissibility of uncertified electronic evidence - Electronic record certification under the Customs Act - Admissibility of a text-message printout recovered from a co-noticee's phone to establish a Customs officer's involvement in attempted illegal export of foreign currency. - HELD THAT: - The text-message printout was unsupported by the cert... ... ...

Customs Broker licensing action based on a set-aside offence report - Customs Broker authorisation through an intermediary - Customs Broker's duty to advise client and report non-compliance - Know Your Customer verification by Customs Broker Customs Broker licensing action based on a set-aside offence report - Sustainability of Customs Broker licensing proceedings founded on an offence report after the related customs penalty was set aside in appeal. - HELD THAT: - The licensing action had be... ... ...

Concessional basic customs duty exemption for Carbon Less Paper Black Image - Prospective operation of exemption notifications - Extended limitation for ineligible customs exemption claim Concessional basic customs duty exemption for Carbon Less Paper Black Image - Prospective operation of exemption notifications - Entitlement of imported Carbon Less Paper Black Image classifiable under CTH 48099000 to concessional basic customs duty, and retrospective application of Notification No.35/2013-C... ... ...

Classification of specialised diagnostic microcuvettes - Parts and accessories suitable for sole or principal use with analytical instruments Classification of 'Integra Microcuvetten, Micro Cuvette Segment'-whether specialised optical cuvettes for sole or principal use with the Cobas c111 Analyser are classifiable as parts under CTI 9027 9090 OR articles of plastic under CTI 3926 9099 - HELD THAT: - Under Chapter 90 Note 2(b), an article suitable solely or principally for a particular... ... ...

Classification of orthopaedic surgical tools - Basic customs duty exemption for spinal surgical instruments - IGST Schedule I treatment of spinal surgical instruments Classification of orthopaedic surgical tools - Classification of imported orthopaedic surgical tools as CTH 9021 orthopaedic appliances or CTH 9018 surgical instruments - HELD THAT: - Heading 9021, read with Chapter Note 6, covers appliances used by patients to prevent or correct deformities or to support or hold body parts, whe... ... ...

Recovery of erroneously paid drawback - Reasonable period of limitation - Limitation for recovery of drawback for non-production of proof of realisation of export proceeds, where Rule 16 prescribed no period and fraud was not alleged HELD THAT: - Although Rule 16 confers power to recover erroneously or excessively paid drawback without prescribing a limitation period, that power must be exercised within a reasonable period. The fraud-based exception was inapplicable because the allegation was... ... ...

Redemption of confiscated prohibited goods - redemption of confiscated gold jewellery - Judicial exercise of discretion to impose redemption fine under section 125 of the Customs Act HELD THAT: - Though the option of redemption in respect of prohibited goods is discretionary, the discretion cannot be denied mechanically merely because the goods fall in that category. It must be exercised judicially on the facts of the case. In the absence of material showing any serious or previous violation ... ... ...

Duty drawback recovery - further opportunity to prove realisation of export proceeds HELD THAT: - Although the petitioner failed to substantiate its assertion that the show cause notice had not been received and did not avail the opportunity provided, it produced receipts issued by the Directorate General of Foreign Trade showing realisation of export sale proceeds. Sustaining the order without considering those receipts would cause prejudice to the petitioner, whereas granting a further oppo... ... ...

Provisional attachment of bank account - statutory maximum period - Pendency of adjudication proceedings Continuation of provisional attachment of a bank account under the Customs Act after expiry of the statutory maximum period, notwithstanding pendency of adjudication proceedings - HELD THAT: - Section 110(5) permits provisional attachment for a period not exceeding six months, extendable by a further period not exceeding six months upon recorded reasons and communication before expiry of t... ... ...

Provisional attachment of bank account - Statutory duration of attachment - Continuation of provisional attachment of a bank account u/s 110(5) of the Customs Act after expiry of the maximum statutory period despite pending adjudication proceedings HELD THAT: - Section 110(5) permits provisional attachment for a period not exceeding six months, extendable for a further period not exceeding six months in accordance with its proviso. The issuance of a show cause notice and pendency of adjudicat... ... ...

Abetment of attempted export of prohibited goods by Customs Broker - Writ jurisdiction despite alternative statutory remedy Penalty on Customs Broker for abetment of attempted export of prohibited goods - Knowledge, conscious involvement and collusion - Penalty on a Customs Broker for abetment of attempted export of prohibited bull/ox meat, in the absence of proof of knowledge, conscious involvement or collusion. - HELD THAT: - Filing shipping bills, arranging containers and processing docume... ... ...

Extended limitation for customs duty demand - Wilful misstatement or suppression of facts - Writ jurisdiction despite alternative statutory remedy Extended limitation for differential IGST on imported rice bran - Wilful misstatement or suppression of facts - Invocation of the extended limitation under Section 28(4) for differential IGST on imported rice bran on the allegation of wilful misclassification and wrongful availment of a Nil-rate notification - HELD THAT: - A subsequent departmental... ... ...

Writ jurisdiction to restore a time-barred customs appeal - Statutory limitation for customs appeals - Undisputed medical cause for delay Restoration of a customs appeal filed beyond the maximum condonable period where the delay was attributable to undisputed medical circumstances - HELD THAT: - Though the Commissioner (Appeals) had no power to condone delay beyond the further statutory period, the Court found it appropriate, in the peculiar circumstances of the undisputed medical cause for d... ... ...

Provisional release of imported Polyester Woven Fabric with PVC Coating - Reasonable and proportionate security for differential duty Provisional release of imported Polyester Woven Fabric with PVC Coating pending adjudication of classification and duty liability-validity of the condition requiring a bank guarantee - HELD THAT: - The differential duty could not be treated as finally determined while adjudication remained pending. Provisional release must prevent unnecessary detention of goods... ... ...

Provisional release of unseized imported food consignments - Sampling of imported food consignments Entitlement to provisional release of imported roasted areca nut splits retained without seizure or recorded reasons, following testing of food samples - HELD THAT: - Continued retention could not be justified merely on suspicion where no seizure memo or reasons indicating liability to confiscation had been recorded. For imported food consignments, the Customs power to draw samples must be read... ... ...

Public-place search of body-concealed narcotics - Section 50 notice - right to search before an independent Gazetted Officer or Magistrate - Recovery of body-concealed narcotics under the Customs Act - Sampling of homogeneous body-packed contraband - Prolonged pre-trial incarceration in NDPS prosecutions Public-place search of body-concealed narcotics - Prior information and Section 42 compliance - Applicability of Sections 42 and 43 of the NDPS Act to airport interception and hospital recove... ... ...