Customs

9 articles

All AAAR AAR AT (SAFEMA)CESTAT Central Excise Customs GST GSTAT High Court IBC Income Tax Money Laundering NCLAT Service Tax Supreme Court

CESTAT · New Delhi

G‑Card Holder’s Penalty Cut to ₹5,000 on Account of Meagre Salary: CESTAT New Delhi

CESTAT New Delhi held a customs broker's salaried G-card holder liable for filing forged-document imports without KYC checks, but reduced his ₹1 lakh penalty to…

Nov 12, 20262 min read

CESTAT · Bangalore

One‑Year Limit Binds SAD Refund Claims on Imports After 1 Aug 2008: CESTAT Bangalore

CESTAT Bangalore allowed the Revenue's appeal, holding that the Delhi High Court's Sony India ruling covers only pre-amendment imports, so an importer's late cl…

Nov 12, 20262 min read

CESTAT · Chandigarh

EPCG Exemption Not Lost Over Tariff Heading Mismatch for Rolling Mill Spools

CESTAT Chandigarh allowed EPCG exemption on spools imported as rolling mill parts, holding that capital goods authorised by DGFT qualify irrespective of tariff…

Nov 12, 20262 min read

CESTAT · Ahmedabad

Penalties on Alleged Masterminds Fail Without Corroboration of Co‑Accused Statements

CESTAT Ahmedabad set aside ₹25 lakh penalties each on two persons accused of masterminding betel nut imports concealed behind scrap, finding no corroborated evi…

Nov 12, 20262 min read

CESTAT · Allahabad

Unmarked Gold Seized in Town Not Confiscable Without Evidence of Foreign Origin

In two Revenue appeals, CESTAT Allahabad upheld orders setting aside confiscation of gold seized away from the border, holding that retracted statements alone c…

Nov 12, 20262 min read

CESTAT · Mumbai

Statements Relied on Without Section 138B Compliance Cannot Prove Gold Smuggling

CESTAT Mumbai set aside confiscation of 12 kg of gold and penalties on a Kolkata jeweller, rejecting reliance on untested retracted statements and an arithmetic…

Nov 12, 20262 min read

CESTAT · Mumbai

Misclassification of Correctly Described Goods Is Not Suppression

CESTAT Mumbai set aside a ₹85,28,035 differential duty demand on brown rice protein powder, holding the Revenue failed to displace the importer's classification…

Nov 12, 20262 min read

CESTAT · Allahabad

Court‑Directed Deposit Is Not Customs Duty

CESTAT Allahabad allowed an importer's refund with interest, holding that cash and a bank guarantee furnished under a High Court direction to release warehoused…

Nov 12, 20262 min read

High Court · Delhi

Customs Can Probe Third‑Party Remittances to Recover Export Drawback

The Delhi High Court restored an adjudication order against garment exporters, holding that Customs may test whether third-party remittances are genuine export…

Nov 12, 20262 min read

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