The Commissioner of Central Excise (now Commissioner of Central GST and Service Tax) issued a show‑cause notice on 19‑12‑2012 demanding service tax for transactions between 23‑09‑2009 and 15‑11‑2011 carried out by M/s Millennium Beer Industries Ltd. on behalf of United Breweries Ltd. The Appellate …
JSW Steel Ltd approached the Bombay High Court seeking a writ of mandamus to compel the customs authorities to rectify a technical glitch in the ICEGATE portal that was automatically adding interest to its IGST payment, contrary to an Order-in-Original dated 2 April 2024 which held that no interest …
IPCA Laboratories Ltd. filed a writ petition challenging the Union of India's collection of interest on Integrated Goods and Services Tax (IGST) levied under Section 3(7) of the Customs Tariff Act, 1975 for imports made between October 2017 and March 2018. The petitioner contended that neither the …
The petitioners, operators of duty‑free shops at Mumbai International Airport, were selling nicotine‑pouch products (brand “ZYN” and “FOX”) without a Drugs and Cosmetics Act import licence or registration certificate. The Union of India and various drug‑control and customs officials issued notices …
The petitioners, operators of duty‑free shops at Mumbai International Airport, were selling nicotine‑pouch products (brand “ZYN” and “FOX”) without a Drugs and Cosmetics Act import licence or registration certificate. The Union of India and various drug‑control and customs officials issued notices …
The applicants sought anticipatory bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023, in connection with alleged customs duty evasion offences under the Customs Act, 1962. The prosecution relied on a statement recorded under Section 108 of the Customs Act by co‑accused Chirag …
The petitioner, Shweta Kishinchand Kodwani, challenged an adjudicating authority's order that confiscated her seized gold bangles under the Customs Act, 1962, and imposed a personal penalty, while also noting that the seized gold had already been disposed of under section 110. She contended that the …
Shivshakti Enterprises imported two consignments of roasted arecanut splits and obtained a No Objection Certificate (NOC) from the Food Safety and Standards Authority of India (FSSAI) confirming conformity with the Food Safety and Standards Act, 2006. Despite the NOC, the Customs Department seized …
M/s. Martha Corporation filed a writ petition seeking the release of five imported refurbished ventilators that had been confiscated under Section 111(d) of the Customs Act, 1962, and the quashing of the confiscation order. The petitioner argued that the ventilators have a useful life of six to …
The Revenue (Commissioner of Customs) appealed a CESTAT order that had upheld the import of salvage equipment as "stores" for the salvage of the vessel MSC Chitra and had dismissed duty and penalty demands. The appeal raised four legal questions, notably whether the equipment qualified as stores …
The Revenue (Commissioner of Customs) appealed a CESTAT order that had upheld the import of salvage equipment as "stores" for the salvage of the vessel MSC Chitra and had dismissed duty and penalty demands. The appeal raised four legal questions, notably whether the equipment qualified as stores …
The Bombay High Court heard two writ petitions filed under Article 226 seeking the defreezing of a bank account of Sky Touch Aviation Pvt. Ltd. and its director, which had been placed under debit freeze on 26 May 2020 by the Commissioner of Customs during an investigation into alleged over‑valuation …
The Bombay High Court heard two writ petitions filed under Article 226 seeking the defreezing of a bank account of Sky Touch Aviation Pvt. Ltd. and its director, which had been placed under debit freeze on 26 May 2020 by the Commissioner of Customs during an investigation into alleged over‑valuation …
The petitioners, Arpit Shah and another, challenged a Show‑Cause Notice issued by the Joint Commissioner of Customs, arguing that the Commissioner lacked jurisdiction and that the penalty imposed under Section 112(b) of the Customs Act, 1962 was improper. The respondents contended that the …
The petitioner, an informer, supplied information that led to the seizure of 10.95 kg of 24‑carat gold and foreign currency, for which an advance reward of Rs.6,00,000 was paid in 2018. The show‑cause notice was adjudicated in 2020, and the confiscation of the contraband has attained finality, …
Carestream Health India imported laser imagers classified them under Customs Tariff Heading 9018 90 19, claiming they were diagnostic apparatus. The Customs authorities re‑classified the goods under residuary heading 9033 00 00, treating them as accessories usable with various medical machines. The …
The Gujarat High Court heard cross‑appeals arising from Special Civil Suit No. 120 of 1979 in which Hanspa Knit (P) Ltd., a company in liquidation, sought recovery of export proceeds from House of Dubary and its partners (defendants 1‑4) and other parties. The trial court had partially allowed the …
The Gujarat High Court heard cross‑appeals arising from Special Civil Suit No. 120 of 1979 in which Hanspa Knit (P) Ltd., a company in liquidation, sought recovery of export proceeds from House of Dubary and its partners (defendants 1‑4) and other parties. The trial court had partially allowed the …
Lanxess Belgium N.V., a Belgian manufacturer of sulfenamide accelerators, challenged the anti-dumping final findings and notification issued by the Designated Authority (Respondent No.2) on the ground that the investigation was initiated without the mandatory pre‑initiation scrutiny and that the …
The petitioners, M/s Margo Impex Private Limited and another, sought to file an appeal against an Order‑in‑Original passed under the Customs Act, 1962, and requested that the respondent (the Customs Commissionerate, Noida) decide a waiver application pending before it. The issue was whether a …
The petitioner, Imran Ahmad, filed a writ petition seeking to appeal an adjudication order passed under the Customs Act, 1962, and to obtain a direction for the respondent to decide his waiver application pending before the Commissioner (Appeals). The Court noted that a similar matter, Runway Impex …
The petitioner, Moazzem Ali, filed a writ petition seeking to appeal an adjudication order passed under the Customs Act, 1962, and also requested that the revenue authority decide his waiver application pending before the Commissioner (Appeals). The Court noted that a similar matter, Runway Impex & …
The petitioners, M/s Shipster Impex and another, filed a writ petition challenging the requirement to make a pre‑deposit of 7.5% of the disputed customs duty/penalty before filing an appeal against an Order‑in‑Original dated 28‑Nov‑2025. They sought a direction that the appeal be allowed to be …
The petitioners, M/s Rainbow Impex and another, sought to file an appeal against an Order-in-Original passed under the Customs Act, 1962, and requested that the respondent customs authority decide a waiver application pending before it. The High Court noted that a prior decision in M/s Runway Impex …
Mukhtyar Ahmad was arrested after a preventive customs team seized 167.5 kg of charas, hashish and ganja concealed in a Toyota Qualis vehicle. He was convicted under the NDPS Act and the Customs Act and sentenced to 15 years rigorous imprisonment with a fine of Rs.2,00,000 and five years …
The partnership firm ASJ Developers filed a complaint under Section 138 of the Negotiable Instruments Act, 1881 alleging that Mount Litera Zee School issued a cheque of Rs 2,50,000 that was stopped and returned un‑encashed. The complainant was required to serve a statutory notice within thirty days …
Manoj Singh was arrested in July 2025 in connection with a Directorate of Revenue Intelligence case and a customs economic offence case for alleged smuggling of gold biscuits weighing 1,982.340 grams valued at about Rs. 1.03 crore. He contended that the gold was purchased by his employees and not …
Bagra and Sons filed a writ petition seeking the provisional release of 34,650 kg of betel nuts seized by customs under Section 110(A) of the Customs Act, 1962. The petitioner had filed an application for release on 11 December 2025, which remained pending without a reasoned order. The petition …
The petitioners, employees of Shiny Shipping, were arrested after customs officers seized about 120 KL of diesel and cash from the vessel M.V. Tina 4 and were denied bail by the Additional Chief Judicial Magistrate on the ground that the offences under Section 135(1)(i) of the Customs Act were …
The appellant, Reginamary Chellamani, was arrested for alleged offences under Sections 8(c), 20(b)(ii)(C), 22(c), 23, 28 and 29 of the NDPS Act read with Section 135 of the Customs Act, after a contraband substance exceeding the commercial quantity was seized from her. She had been in pre‑trial …
The petitioner, Guru Charan Singh Puniya, filed a writ petition in the Patna High Court seeking the provisional release of a Tata LPT truck (Reg. No. ML 04 F-7788) seized on 16-10-2025 under Unit Case No. 11/2025-26. The seizure was effected by the Customs (Preventive) authorities, and the …
The petitioner, Md. Salamuddin, was intercepted on a train at Patna Junction with twelve gold bullions of foreign origin weighing 1990.8 grams, valued at over ₹1.98 crore. The gold was seized under the Customs Act, 1962, and the petitioner was charged under Section 135(1)(b) for possession of goods …
The petitioners, a family HUF, filed a contempt petition alleging that the Union of India and customs officials violated the Patna High Court's order dated 20‑12‑2019 in Letters Patent Appeal No. 1302/2019, which quashed a seizure memo and directed release of goods. After the Supreme Court, in …
The Directorate of Revenue Intelligence (DRI) filed a complaint alleging a gold‑smuggling conspiracy involving several accused, including Mahmed Rizvanbhai Aiyubbhai Limbada, under IPC sections 174 and 175 read with Customs Act section 108. The accused were intercepted with large quantities of gold …
Adani Power Ltd., operating a coal‑based power plant in the Mundra SEZ, challenged the levy of customs duty on electricity exported from its SEZ unit to the Domestic Tariff Area (DTA) under several notifications issued between 2010 and 2016. The Gujarat High Court, in a 2015 judgment, held that no …
The petitioner, a police SHO, was alleged to have misbehaved with a process server who was serving court summons, leading the process server to lodge a private complaint under s.195 CrPC. The Chief Metropolitan Magistrate (CMM) ordered registration of an FIR under s.186 and s.341 IPC and directed …
The Directorate of Revenue Intelligence alleged that Suresh Kumar & Co. Impex Pvt. Ltd. and its directors under‑declared the retail selling price of imported branded food items, thereby evading customs duty. A show‑cause notice was issued, and the Adjudicating Authority confirmed the demand, …
Nabha Power Ltd (NPL) and Talwandi Sabo Power Ltd (TSPL) entered into Power Purchase Agreements (PPA) with Punjab State Power Corporation Ltd (PSPCL) for a 700 MW coal‑fired project. They claimed that deemed export benefits under Paragraph 8.3 of the Foreign Trade Policy (FTP) 2009‑2014 were …
The appellant, M/s Shah Nanji Nagsi Exports Pvt. Ltd., exported corn starch and filed 54 shipping bills between July and October 2017 under the Foreign Trade Policy. Due to a clerical omission by its customs broker, the declaration of intent to claim the Merchandise Exports from India Scheme (MEIS) …
The appellant, Kesari Nandan Mobile, challenged two provisional attachment orders dated 13 November 2024 and 18 December 2024 issued by the Assistant Commissioner of State Tax under section 83 of the Central Goods and Services Tax (CGST) Act. The orders were issued after earlier attachment orders of …
M/s Patanjali Foods Ltd. (formerly Ruchi Soya Industries Ltd.) challenged the customs department’s encashment of bank guarantees that were furnished as security under interim High Court orders. The company argued that such encashment could not be treated as "payment of duty" for purposes of a refund …
Noble Resources and Trading India Private Ltd, a two‑star export house, imported crude degummed soybean oil under a duty‑free credit entitlement certificate issued pursuant to the EXIM Policy 2002‑2007. The Customs authorities denied the exemption, holding that the oil was an agricultural product …
Coal India Ltd., through its subsidiary Central Coalfields Ltd., imported spare parts for P&H shovels and was required to pay an additional 8% of the FOB value to the Indian agent Voltas Ltd. as engineering and technical service fees. The customs authorities held that these fees were part of the …
The appellants imported oil from the UAE and declared it as Base Oil SN 50, but the Directorate of Revenue Intelligence re‑classified it as High Speed Diesel (HSD) and seized it. The Adjudicating Authority, CESTAT and the High Court each held the oil to be HSD, relying on three laboratory reports …
The wife of a man detained under the COFEPOSA Act challenged his preventive detention, arguing that the detaining authority had not applied its mind and had ignored the stringent bail conditions imposed by the magistrate. The Supreme Court examined the factual matrix, which showed the detainee’s …
The petitioners challenged the constitutional validity of the amendments to the Customs Act, 1962 and the arrest provisions in the Central Goods and Services Tax Act, 2017, arguing that offences under these statutes remain non‑cognizable and that authorized officers must obtain a magistrate's …
The Supreme Court examined whether mobile service providers (MSPs) could claim CENVAT credit on excise duties paid for mobile towers and prefabricated buildings (PFBs) used in their networks. The dispute arose from conflicting decisions of the Bombay High Court, which held the towers and PFBs to be …
The Customs Department filed a review petition challenging the Supreme Court's earlier decision in Canon India Ltd. v. Commissioner of Customs, which held that Directorate of Revenue Intelligence (DRI) officers were not "proper officers" under section 28 of the Customs Act, 1962. The Court examined …
Former civil servants, scholars and activists filed a writ petition under Article 32 seeking a court order directing the Union Government to cancel existing licences and stop granting new licences for the export of arms and military equipment to Israel amid the Gaza conflict. The petitioners alleged …
Baccarose Perfumes and Beauty Products Pvt. Ltd (the appellant) challenged the Special Judge's order taking cognizance of alleged offences relating to the payment of Countervailing Duty (CVD) on invoice value instead of Maximum Retail Price (MRP). The company claimed that it had been granted …
The State of Gujarat appealed against the Gujarat Value Added Tax Tribunal and the High Court, which had allowed M/s Ambuja Cement Ltd. to exclude Value Added Tax (VAT) and the value of purchases on which no tax credit was claimed from its taxable turnover of purchases under Section 11(3)(b) of the …
The appellant, Navayuga Engineering, had imported hydraulic piling rigs under an exemption notification but later violated the conditions, leading to confiscation proceedings under Section 124 of the Customs Act. The appellant paid a fine under Section 125 to redeem the goods and contested the …
M/s Bisco Limited imported 595 cases of second‑hand steel‑mill machinery to be stored in a notified public bonded warehouse. Because heavy rain made the warehouse inaccessible, the appellant obtained permission from the Superintendent under Section 64(d) to unload 264 cases outside the warehouse but …
The appellants were acquitted under Section 135(1)(b) of the Customs Act, 1962, and the Directorate of Revenue Intelligence filed an appeal against the acquittal under Section 378 of the Code of Criminal Procedure, 1973, after a 72‑day delay, seeking condonation under Section 5 of the Limitation …
The respondent, a class‑I civil contractor, completed work on the Koyna Hydro Electric Project funded by the World Bank and claimed duty drawback as a "deemed export" under the Exim Policy 1992‑1997. After multiple rejections by the DGFT, a Policy Interpretation Committee in 2002 allowed the …
The insured, M/s. Mudit Roadways, held fire and customs duty insurance policies with New India Assurance Co. Ltd. for a bonded warehouse in Raigad, Maharashtra. A fire broke out on 14 March 2018; the insurer repudiated the claim, alleging that the fire occurred in an uninsured area and resulted from …
The appellants challenged the forfeiture of their properties under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA), arguing that the detention order against them under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 …
The Directorate of Revenue Intelligence alleged that M/s Ganpati Overseas under‑invoiced imported tuners and saw‑filters from Hong Kong, evading customs duty. The department relied on unattested photocopies of the supplier's initial export declarations and statements recorded under Section 108, …
The Industrial Development Bank of India (IDBI), as a secured creditor, sought to enforce its charge over imported machinery that had been stored in a private bonded warehouse and remained unpaid of customs duty. The company was wound up on 1 December 2003, and the Official Liquidator applied for …
The Union of India amended a customs exemption notification under Section 25(1) of the Customs Act, 1962, withdrawing a 5% concessional duty for a high‑speed printing machine imported by A.B.P. Pvt. Ltd. The assessees challenged the amendment, arguing it was ultra vires and that the High Court …
The petitioner, an NRI, was arrested at Delhi airport for allegedly smuggling watches through the green channel. He sought a direction for home‑cooked food and, more importantly, the right to settle the customs duty liability under Section 127B of the Customs Act, arguing that Section 123, which …
The case concerned the validity of the "pre‑import condition" introduced by the 2017 amendments to the Foreign Trade Policy 2015‑2020 and related customs notifications, which required exporters to pay IGST and compensation cess on inputs imported under an Advance Authorization (AA) and to satisfy a …
M/S. Saraf Exports, a partnership engaged in manufacturing and exporting wooden handicrafts, claimed deductions under s.80‑IB of the Income Tax Act, 1961 for amounts received under the Duty Entitlement Pass Book (DEPB) and Duty Drawback schemes for AY 2008‑09. The Deputy Commissioner disallowed the …
The case concerned an Ultra Mega Power Project where the seller (Sasan Power Ltd.) claimed compensation for increased costs of a water‑intake system and customs duty on mining equipment, alleging these were "change in law" events under Article 13 of the Power Purchase Agreement (PPA). The seller …
M/s Munjal Showa Ltd imported goods and claimed exemption from customs duty under DEPB licences that were later discovered to be forged. Upon being notified of the forgery, the company paid the duty under protest, but the Customs Department issued a show‑cause notice demanding duty, interest and …
The liquidator of ABG Shipyard sought release of goods stored in customs bonded warehouses without payment of customs duty, invoking the moratorium under the Insolvency and Bankruptcy Code (IBC). The Central Board of Indirect Taxes and Customs (CBIC) issued demand notices and sought to sell the …
M/s D.L. Steels imported two consignments of dried pomegranate seeds (anardana) from Pakistan and classified them under heading 1209.99.90 of the Customs Tariff, attracting 5% duty. The Customs authorities re‑classified the goods under heading 0813.40.90, imposing a 30% duty, leading to differential …
The Supreme Court examined whether the GST Council’s recommendations are binding on Parliament and the States, and whether the import of goods on a CIF basis creates an inter‑state supply that makes the Indian importer the deemed recipient of shipping services. It held that the Council’s …
Chandra Sekhar Jha was intercepted in 2013 while smuggling gold and was penalised Rs 75 lakhs. He appealed the penalty before the Customs, Excise and Service Tax Appellate Tribunal in 2017, but the Tribunal dismissed the appeal because he had not made the pre‑deposit required under Section 129E of …
The case involved six accused persons charged under the Customs Act for allegedly exporting sandalwood and tiles clandestinely. The trial courts in two separate proceedings acquitted all accused, but the Madras High Court convicted them in a common judgment, relying on evidence from only one of the …
The case concerned import of Styrene‑Butadiene Rubber (SBR) of the 1900 series, which the importer M/s Ballarpur Industries Ltd. declared as ‘Lutex‑701’ and ‘Lutex‑780’ in its Bills of Entry. The Commissioner of Customs issued show‑cause notices alleging mis‑declaration and demanding confiscation, …
The Union of India challenged the Bombay High Court's orders directing the release of large quantities of yellow peas imported by M/s. Raj Grow Impex LLP and M/s. Harihar Collections, which were imported in excess of the quantitative limits and without the required licence under the 2019 FTDR …
Canon India imported digital still image video cameras which were cleared as exempt from customs duty by the Deputy Commissioner of Customs on 24 March 2012 under Notification No.15/2012. On 19 August 2014 the Additional Director General of the Directorate of Revenue Intelligence (DRI) issued a …
M/s Vellanki Frame Works imported timber and claimed exemption from Central Sales Tax under Section 5(2) of the CST Act, arguing that the goods were sold on the high seas to end‑buyers before crossing India’s customs frontiers, making the sale a "sale in the course of import". The Commercial Tax …
The Supreme Court considered whether Notification 5/2019, issued under Section 8A of the Customs Tariff Act to raise the import duty on goods from Pakistan to 200%, applied retrospectively to bills of entry that had been presented and self‑assessed before the notification was uploaded to the …
M/s L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) producing cut flowers, imported inputs duty‑free under Notification No. 126/94-Cus but sold a portion of its produce in the Domestic Tariff Area (DTA) without the required approval of the Development Commissioner and without …
The Union of India amended the import policy for peas and other pulses, shifting them from a free to a restricted category and imposing quantitative import limits through notifications and a trade notice issued under the Foreign Trade (Development and Regulation) Act, 1992 (FTDR Act). Importers …
The Cochin Port Trust sought to recover ground rent and demurrage for containers that remained unclaimed by consignees after customs clearance, arguing that the steamer agents should not be liable beyond the 75‑day limit set by the Tariff Authority. The Supreme Court examined whether the passage of …
The Steel Authority of India Ltd. (SAIL) imported plant equipment under two contracts that also included fees for basic design, engineering, and foreign supervision. The customs authorities added these fees to the assessable value of the equipment under Rule 9(1)(e) of the Customs Valuation Rules, …
Universal Ferro & Allied Chemicals Ltd. (UFAC), a 100% Export Oriented Unit, entered into an agreement with Tata Iron & Steel Co. (TISCO) to convert raw manganese ore supplied free of cost into silicon manganese for a fee. The Revenue argued that such job‑work was not permitted under the EXIM Policy …
M/s. Kushang Apparel Ltd imported CTV kits and stored them in a bonded warehouse for a year under Section 59 of the Customs Act, 1962. The importer failed to clear the goods or pay warehouse rent, leading to multiple auctions and tender sales. The Customs Department demanded customs duty, arguing …
The appellant, M/s Nola Ram Dulichand Dal Mills, challenged a 2009 circular that clarified exports by 100% Export Oriented Units (EOUs) were ineligible for duty credit under the Vishesh Krishi Upaj Yojna scheme for 2006-07. The High Court dismissed the writ, and the Supreme Court examined whether …
The Commissioner of Customs and Central Excise, Goa appealed against M/s Adani Exports Ltd. challenging a High Court decision on an application under Section 130A of the Customs Act, 1962. The issue was whether the High Court is statutorily obliged to call for a statement of the case from the …
M/s Granules India Ltd imported 96 tonnes of acetic anhydride in 1993 under an advance licence issued before 19 May 1992 and claimed exemption from customs duty under Notifications 203/1992 and 204/1992. The exemption was withdrawn by Notification 183/1993 dated 25 November 1993, but a clarificatory …
The appellants imported cigarettes, stored them in a bonded warehouse in West Bengal and sold them to the master of a foreign‑going ship as ship stores without paying customs duty. They claimed the sales were "in the course of import" and therefore exempt from West Bengal sales tax under the 1954 …
The Directorate of Revenue Intelligence intercepted eight kilograms of foreign gold allegedly smuggled by the Jalan brothers, who were arrested and placed in judicial custody. While they remained in custody, the Detaining Authority under the Conservation of Foreign Exchange and Prevention of …
IndusInd Media & Communications Ltd imported a set of equipment for a cable TV "Head End" and declared the items individually under various tariff headings. The Customs Department alleged that the declaration was false, the goods were undervalued, and that software and related services, which were …
ITC Limited, a paper manufacturer, paid customs duty on waste paper after mistakenly claiming an exemption. It later filed a refund claim for duty paid between July 2001 and March 2002 under Section 27 of the Customs Act. The claim was rejected by the Assessment Committee, Commissioner of Appeals …
Maheshwary Handling Agency Pvt. Ltd., a cargo clearing and forwarding company, used storage facilities at Kandla Port and was levied penalty rent for storing cargo beyond sixty days under a circular issued by the Traffic Manager on 31 August 1998. The agency challenged the circular, arguing that …
Motorola India imported raw materials under Notification No. 30/1997 which exempted such imports from customs duty provided they were used to manufacture pagers. The company ceased pager production, leaving a portion of the duty‑free material unused, and the Customs Commissioner levied duty, …
The Union of India sought to detain Dimple Happy Dhakad and Nisar Pallathukadavil Aliyar under the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974 (COFEPOSA) for allegedly smuggling over 3,300 kg of gold from the UAE. Detention orders dated 17‑05‑2019 were served on …
Century Metal Recycling Pvt. Ltd. regularly imported aluminium scrap for alloy production and declared a transaction value of Rs.81.31 per kg. The customs authorities rejected this value, citing a Valuation Alert and compelled the importer to consent to a valuation by the authorities, thereby …
The appellant, a regular importer of electric decorative lighting (M/s. Diyas Mantra Lighting Private Ltd. and its directors), was issued a show‑cause notice under s.28 of the Customs Act, 1962 alleging non‑declaration of brand names and undervaluation of imports from a related party in the UK. The …
The appellant Department of Customs appealed against the discharge of Sharad Gandhi, who was accused of attempting to export a sand‑stone Buddha head classified as an antiquity. The prosecution relied on Sections 132 and 135(1)(a) of the Customs Act, 1962 for false declaration and fraudulent evasion …
The dispute concerned whether Adani Power Ltd. was entitled to an adjustment in its monthly tariff payments – including carrying costs – after the Ministry of Commerce and Industry withdrew SEZ duty and service‑tax exemptions in 2015‑16. The parties relied on Article 13 of their Power Purchase …
M/s Sanjivani Non‑Ferrous Trading Pvt. Ltd. imported various grades of aluminium scrap and declared the transaction value in its Bills of Entry, which the Assessing Officer rejected as being too low and reassessed a higher value. The High Court directed the Deputy Commissioner to pass a speaking …
The Union of India challenged the validity of the Goods and Services Tax (Compensation to States) Act, 2017 and the accompanying Compensation Cess Rules, arguing that Parliament lacked legislative competence to levy a compensation cess and that the levy amounted to double taxation on the same …
The Supreme Court examined whether it could compel Parliament to enact a law disqualifying candidates against whom serious criminal charges have been framed and whether it could direct the Election Commission to deny such candidates the use of a party's reserved symbol. The Court held that …
M/s Container Corporation of India Ltd. (CONCOR) claimed a deduction under Section 80‑IA of the Income Tax Act, 1961 for profits earned from its Inland Container Depots (ICDs) for assessment years 2003‑04 to 2005‑06. The Assessing Officer rejected the claim, the Tribunal allowed deduction only for …
HCL Technologies Ltd. claimed deductions under Section 10A of the Income Tax Act, 1961 for freight, telecommunication, insurance and software development expenses incurred in exporting software and providing technical services abroad. The Assessing Officer excluded these expenses from the total …
The Supreme Court examined the constitutional validity of Section 45(1) of the Prevention of Money Laundering Act, 2002, which imposes two additional conditions for granting bail when the offence involves a scheduled offence punishable with imprisonment of more than three years under Part A of the …
The Supreme Court examined whether State entry‑tax statutes could levy tax on goods imported from abroad once they entered a local area for consumption, use or sale. It held that the import of goods ends when they cross India's customs frontier and are released for home consumption, after which the …
The Directorate of Revenue Intelligence (DRI) intercepted Ms. Pushpa Lekhumal Tolani at Delhi airport on a tip that she was carrying gold and diamond jewellery concealed in her baggage and attempting to pass through the Green Channel without duty. A search under the Customs Act, 1962 uncovered 44 …
The case concerned the liability for demurrage and detention charges on ten consignments of cold‑rolled coils imported by M/s Imler International and M/s Shri Lakshmi Steels. The goods were detained by the Directorate of Revenue Intelligence (DRI) and Customs on suspicion of mis‑declaration, leading …
The Steel Authority of India, a public sector steel manufacturer, imported graphite electrodes from China and challenged a notification imposing anti‑dumping duty on such imports. The challenge was dismissed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which upheld the …
The appellant purchased 78 consignments of zinc and copper that had been stored at the Port of Bombay after the original consignees failed to lift them. The Board of Trustees of the Port of Bombay levied demurrage charges of Rs.2,81,67,333 and granted only partial remission, which the appellant …
The Commissioner of Customs ordered the confiscation of a drilling rig owned by Mis Aban Loyd Chiles Offshore Ltd. on the ground that the rig had been brought into Indian territorial waters for repairs without filing a bill of entry, was not declared under Section 46 and was therefore imported for …
The Supreme Court, by a 9-judge bench, answered a reference on the interpretation of Articles 301-304 of the Constitution concerning the validity of entry taxes levied by states. The majority held that taxes simpliciter are not within the contemplation of Part XIII of the Constitution, and the word …
M/S Colgate Palmolive (India) Ltd imported dentifrice products from Nepal and claimed exemption from customs duties under Notification No. 37/96 issued pursuant to the India‑Nepal Treaty of Trade. After the introduction of Section 3A of the Customs Tariff Act in 1998, a Special Additional Duty (SAD) …
The Commissioner of Central Excise challenged Gujarat Ambuja Exports Ltd.'s claim of a concessional customs duty rate on imported crude palm oil under Notification No. 21/2002-Cus (as amended by Notification No. 66/2004). The importer used the crude oil mainly to produce refined edible oil (about …
Amin Merchant imported eight consignments of goods classified under Customs Tariff sub‑heading 2208.10 and paid duty at the rate of Rs 300 per litre or 400% whichever was higher, as prescribed in the Finance Act. He contended that the Finance Minister’s budget proposals for 1993‑94 and 1994‑95 …
The case concerned a senior judicial officer, R.R. Parekh, who was dismissed from service after two disciplinary inquiries found him guilty of misconduct for awarding sentences below the statutory minimum under Section 135 of the Customs Act, allegedly motivated by corrupt or oblique motives. The …
The State of Kerala issued a Government Order on 11 July 1986 promising exemption from building tax for hotels set up in the state, and subsequently amended the Kerala Buildings Tax Act, 1975 by inserting Section 3A on 6 November 1990 to give effect to that promise. M/s Manuelsons Hotels Private …
The case involved the smuggling of 184 gold biscuits concealed in meal trolleys of a Lufthansa flight, discovered by customs officers in 1996. Co‑accused Varyam Singh and Ranbir Singh named Pramod Kumar Dhamiya as an investor and participant in the smuggling, but the respondent evaded arrest and was …
Bussa Overseas & Properties Ltd. sought a refund of excess provisional customs duty under Section 18(2) of the Customs Act, 1962. The customs authority directed the claim to be made under Section 27(2) and the appellants contested this, filing a writ petition. The High Court dismissed the writ and, …
The Commissioner of Customs cancelled the Customs House Agent (CHA) licence of Mis. K.M. Ganatra & Co. after finding that the licence had been sub‑let to unauthorised persons, facilitating fraudulent export documentation and causing revenue loss. The Customs, Excise and Service Tax Appellate …
Nestle India Ltd, a 100% export‑oriented undertaking (EOU), manufactured instant tea wholly from indigenous raw materials and cleared it to two sister units under Notification 8/97‑CE and Notification 23/2003‑CE. The Commissioner issued a show‑cause notice asserting that, because the tea was …
M/s GMR Energy Ltd. imported hot‑section turbine parts under a Long‑Term Assured Parts Supply Agreement (LTAPSA) with GE USA, re‑exporting the used parts and paying customs duty on the invoice value. The Customs Commissioner, relying on Rules 4 and 9 of the Customs Valuation Rules, added one‑third …
Cargill India Pvt Ltd exported soyabean meal and filed free shipping bills without claiming duty drawback. It later applied to convert those bills into drawback shipping bills under Rule 12(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, invoking Circular No 04/2004 …
The case concerned the validity of several amendments to the Export-Import (EXIM) Policy 2002-2007 made by Notification No. 28 (Jan 28, 2004) and subsequent public notices and notifications (Jan 28 2004 Public Notice, Apr 21 & 23 2004 Notifications). Exporters alleged that these changes were …
M/S. Star Industries imports roasted molybdenum ore concentrate for ferro‑alloy production and claims exemption from customs counter‑vailing duty under Notification No. 4/2006‑CE, which exempts "ores". The Customs Department contended that the imported material is a concentrate, not an ore, and …
The importer M/s Seiko Brushware India brought pig‑hair bristles into India and sold them in 1998‑2000. The Delhi Sales Tax Act, 1975, Section 7 lists pig‑hair bristles as tax‑free goods, meaning no sales tax is payable on their sale. The Commissioner of Customs denied the benefit of Exemption …
Dr. Reddy's Laboratories imported diagnostic equipment (BTS models) and classified them as "auto analysers" under the Customs Tariff. Customs seized the goods, alleging they were merely "photometers" and demanded duty, confiscation, and penalties under Sections 111(m), 112(a) and 114A of the Customs …
The appellant, Commissioner of Central Excise, sought to enforce a refund order dated 06‑06‑1989 in favour of M/s Dalmiacement (Bharat) Ltd. The refund had not been paid, leading to contempt proceedings and a High Court order directing the Assistant Commissioner to examine the claim under the …
Mangalore Refineries & Petrochemicals Ltd imported crude oil in 144 voyages between 1996 and 1998. The Revenue, via a show‑cause notice, demanded customs duty on the basis of the quantity shown in the bills of lading, arguing that the duty was now ad valorem and therefore should be calculated on the …
The appellants, manufacturers of edible oils, challenged two Central Government notifications that prohibited the import of crude palm oil through Kerala ports, arguing that the notifications were ultra vires the Foreign Trade (Development and Regulation) Act, 1992 and violated Article 14 by …
D.R. Enterprises Ltd. imported a web printing machine in 1987 and claimed a concessional customs duty under the Open General Allowance (Notification No. 114/80-CUS). The Customs authorities disputed the claim, asserting that the machine's output capacity was only 25,000 copies per hour, below the …
M/s. Swastika Enterprises imported an old vessel and, despite claiming exemption, was assessed additional customs duty of Rs. 1,52,20,000 through an endorsement on the Bill of Entry. The appellants challenged the demand by filing a writ petition, and while the Kar Vivad Samadhan Scheme was …
M/s. Jaswal Neco Ltd., a pig‑iron manufacturer, imported low‑ash metallurgical coke between June and August 1998 under export‑obligation exemptions. It failed to fulfill the export condition and was assessed a demand of Rs 7.21 crore comprising basic customs duty, special customs duty, special …
The assessees, Pennar Industries Ltd., imported hot‑rolled non‑alloy steel raw material duty‑free under Notification No. 30/1997 of the DEEC scheme, subject to an export obligation. They did not export the finished goods themselves but arranged third‑party exports after the DGFT amended the licence …
The Union of India challenged the validity of Notification Nos.102/87‑CE and 103/87‑CE which granted exemption from excise duty on iron and steel scrap from ship‑breaking only to importers who had paid customs duty at Rs.1,400 per Light Displacement Tonnage (LDT). The respondent, N.S. Rathnam & …
Tata Chemicals Ltd. imported low‑ash metallurgical coal and claimed exemption from basic customs duty under Notification No.35/90, which exempts coking coal with ash content below 12%. The customs inspector, without the presence of a company representative and contrary to Indian Standard IS 436, …
The Commissioner of Customs appealed against the CESTAT order that had allowed M/s Aryan Electronics to overturn the valuation of imported VCD lens parts. The importer had declared a transaction value of Rs.36 per piece, which the Commissioner rejected and, applying Rule 6 of the Customs Valuation …
M.P. Steel Corporation imported a vessel and disputed the customs duty assessed on its light displacement tonnage. After paying duty, the corporation appealed the Collector's order before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), which allowed the appeal, but the Supreme …
WIPRO Ltd., an importer of computer components, challenged the customs valuation rule that mandates adding 1% of the FOB value of goods as loading, unloading and handling charges even when the actual charges are known and ascertainable. The issue was whether the proviso (ii) to sub‑rule (2) of Rule …
M/S IVRCL Infrastructure & Projects Ltd. entered into a joint venture to import a hot‑mix plant for road construction and claimed exemption from customs duty under Notification No. 217 dated 1‑3‑2001. The plant was split between a German supplier (critical items) and an Indian supplier (containers, …
Essar Steel Ltd. entered into a technical services agreement with Met Chem Canada Inc. to obtain consultancy for setting up a steel plant in India, and subsequently placed a purchase order for the plant and machinery. The Customs authority added the fee for the technical services (DM 78.95 million) …
The case involved the import of undenatured ethyl alcohol which the Customs Department alleged was undervalued and imported without a valid licence, leading to a demand for differential duty, penalties and confiscation. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the …
The respondents sought to import a stuffed leopard trophy, a species listed in Appendix I of CITES and Schedule I of the Wildlife (Protection) Act, 1972. They obtained a conditional licence from the DGFT and clearance from the Chief Wildlife Warden, both of which were expressly subject to CITES …
Fortis Hospital Ltd., the successor of Wockhardt Hospital & Heart Institute, imported medical equipment under a duty exemption notification but later breached the post‑import conditions. The Customs Department issued a show‑cause notice under Section 124 of the Customs Act, confiscated the equipment …
The exporter, Ganesh PolytEx Ltd., alleged that Transport Corporation of India Ltd. failed to deliver four consignments of yarn fabric to Benapole Customs in Bangladesh, seeking compensation under the Consumer Protection Act. The National Consumer Disputes Redressal Commission ordered the …
The Madras Bar Association challenged the constitutional validity of the National Tax Tribunal Act, 2005, which sought to transfer appellate jurisdiction from High Courts to a newly created National Tax Tribunal (NTT) for deciding substantial questions of law in tax matters. The Supreme Court held …
M/s. Gira Enterprises imported cyanuric chloride from China, declaring a value of US$5,001 per metric ton. The Customs Commissioner, relying on a computer printout that allegedly showed other imports of the same chemical at US$1,950 per metric ton, reassessed the value to US$1,860 per metric ton …
The Supreme Court considered a batch of writ petitions challenging preventive detention orders issued under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) and the National Security Act, 1980. The petitioners, many of whom had absconded or evaded …
The Supreme Court of India delivered a consolidated judgment on multiple appeals arising from the 1993 Bombay serial blasts case under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA). The appeals challenged convictions and acquittals of various accused persons involved in the …
The Supreme Court examined 19 appeals filed by the State of Maharashtra against acquittals in the 1993 Bombay serial bomb blast case, focusing on conspiracy charges under the Terrorist and Disruptive Activities (Prevention) Act (TADA) and the Indian Penal Code. It reiterated the limited …
M/s Uniworth Textiles Ltd., an export‑oriented unit, imported furnace oil on behalf of its sister concern and claimed exemption under Notification No. 53/97‑Cus. The Customs Commissioner issued a show‑cause notice demanding duty and penalty more than six months after the import, invoking the proviso …
The appellant, a customs house agent, was involved in the clearance of a seized container of electronic goods and later faced suspension of its licence, which was restored by the Tribunal. The Commissioner of Customs filed an application under Section 1290(4) of the Customs Act, 1962, but delayed it …
The appellant, Bobby, was arrested for alleged diesel oil smuggling and granted bail on 12 April 2005, which he did not avail, remaining in custody when a preventive detention order was issued under COFEPOSA on 3 May 2005. He challenged the order by filing a writ petition under Article 226, which …
The Research Foundation for Science, Technology and Natural Resource Policy challenged the Ministry of Environment's permission to import hazardous wastes, seeking a total ban, amendment of the Hazardous Wastes (Management & Handling) Rules, 1989 to conform with the Basel Convention, and a …
The petitioners challenged the constitutional validity of Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA), which authorises preventive detention of persons whose activities are prejudicial to the conservation or augmentation of foreign …
The petitioners, former members of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), challenged Section 129(6) of the Customs Act, 1962, which bars a person who has ceased to be a President, Vice‑President or Member of the Tribunal from appearing before it. They argued that the …
M/s Hotel Ashoka, a dealer under the Karnataka Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956, sold goods at its duty‑free shop in Bengaluru International Airport before the goods crossed the customs frontiers of India. The Assistant Commissioner of Commercial Taxes assessed Rs. …
The respondents, manufacturers of textile fabrics, were found to have cleared goods without paying excise duty and were served a show‑cause notice on 6 January 1999. They sought relief under the Kar Vivad Samadhan Scheme, 1998, which allowed settlement of tax arrears quantified or notified on or …
Aggarwal Industries Ltd. imported 500 metric tons of crude sunflower seed oil under a contract dated 26 June 2001 at US$435 per metric ton, but shipment was delayed until 5 August 2001. The Customs authority rejected the contract price as the transaction value, arguing that the international market …
The Supreme Court examined whether offences under the Central Excise Act, 1944 and the Customs Act, 1962 are non‑cognizable and, if so, whether they are bailable. It held that Section 9A of the Excise Act and Section 104(4) of the Customs Act expressly deem the offences non‑cognizable, and that the …
The respondents, media companies, imported pre‑recorded audio cassettes and compact discs and paid royalties to foreign artists. The Customs Department assessed duty on a higher value, arguing that the royalty must be added to the transaction value under Section 14 of the Customs Act and Rule …
During a joint operation in January 1999, Nirmal Singh was apprehended and offered a choice to be searched before a magistrate or a gazetted officer under Section 50 of the ND PS Act. He chose a gazetted officer, and a search uncovered two kilograms of heroin; he also made a confession to a customs …
Gammon India Ltd. and Atlanta Infrastructure Ltd. formed a joint venture (Gammon‑Atlanta JV) to bid for a National Highways Authority of India (NHAI) road contract, which was awarded to the JV. Gammon imported a concrete batching plant and claimed exemption from customs duty under Notification No. …
Chandna Impex Pvt. Ltd., an importer of plywood and related products, was alleged to have undervalued imported goods, leading to a show‑cause notice under Section 124 of the Customs Act, confiscation under Section 111, a demand under Section 28AB and a penalty under Section 114A. The appellant …
The Directorate of Revenue Intelligence seized about 1,913 kg of silver from the appellants, issuing a show‑cause notice which was later discharged by the adjudicating authority. The Customs, Excise & Gold (Control) Appellate Tribunal ordered confiscation of the entire seized silver, directing …
The respondents imported fourteen consignments of Butyl Acrylate Monomer (BAM) and cleared them duty‑free as "adhesives" under advance licences issued under the DEEC scheme. The Commissioner of Customs held that BAM was not an adhesive, invoked the extended period of limitation and demanded customs …
The exporter, Mis Siddachalam Exports Pvt. Ltd., claimed a duty drawback on garments exported at declared FOB values of Rs. 390‑417 per piece, but the customs authorities alleged the values were inflated and seized the goods. A market valuation report from M/s Skipper International, later retracted, …
The case concerned show‑cause notices issued under Section 28 of the Customs Act, 1962 by the Commissioner of Customs (Preventive), Mumbai, to re‑assess duty on imported goods that had been cleared for home consumption. The respondents challenged the jurisdiction of the preventive commissioner, …
RBF Rig Corporation imported rig spares under a contract with ONGC and paid customs duty because it could not obtain Essentiality Certificates required for exemption. The Delhi High Court, exercising its writ jurisdiction under Article 226, directed ONGC to issue recommendatory letters and the DGH …
The appellants, a sugar manufacturer, imported capital goods and placed them under customs bond warehousing. Their bond periods expired in December 1996 and January 1997, and an application for extension was rejected. After the Export Promotion Capital Goods (EPCG) Scheme was extended to …
The importers, including Stoneman Marble Industries, were found to have imported rough marble blocks without the required licence and with mis‑declarations, leading to confiscation of the goods under Section 111(d) of the Customs Act, 1962. The Customs, Excise and Gold (Control) Appellate Tribunal …
The Automotive Tyre Manufacturers Association (ATMA) and its members imported Nylon Tyre Cord Fabric and sought relief from an anti‑dumping duty imposed on imports from China under the Customs Tariff Act, 1975. The Designated Authority (DA) investigated, issued provisional duty, and later, after a …
The revenue appealed against JOCIL Ltd. challenging the classification of imported crude palm stearin. The importer had declared the product under Chapter 15 sub‑heading 15.11.90.90 as non‑edible industrial grade crude palm stearin, while the customs authorities re‑classified it as RBD palm stearin …
The Customs department seized a large quantity of rough diamonds from M/s. M. Ambalal & Co. after the firm failed to produce a valid import licence. The firm was directed to pay duty, a redemption fine and penalty, but appealed claiming exemption under Notification No.247-Cus dated 02‑08‑1976, which …
Xerox India Ltd. imported three multi‑functional machines that combine printing, scanning, copying and fax functions and sought classification under heading 8471.60 of the Customs Tariff Act, 1985. The Deputy Commissioner and subsequent authorities classified the machines under the residual heading …
The Commissioner of Central Excise issued a show‑cause notice to M/s. Bajaj Auto Ltd. alleging that it supplied aluminum ingots to M/s. Anurang Engineering at an under‑valued landed cost, thereby evading excise duty on the finished castings. The adjudicating authority held Bajaj liable for duty, …
The respondent, a proprietorship importing assorted consumer goods, mis‑declared the country of origin, quantity and value of the consignment, leading to seizure of the goods. The Commissioner of Customs rejected the invoice value under Section 14(1) of the Customs Act and determined the assessable …
M/S Chaudhary Ship Breakers imported an old vessel under a Memorandum of Agreement (MOA) at a price of US$992,887.20. After inspection revealed corrosion, the parties executed an addendum reducing the price to US$929,388.60, which was reflected in the bill of entry. The Deputy Commissioner later …
NCC Blue Water Products Ltd., a 100% export‑oriented unit, manufactured shrimp and shrimp seeds and sold them in the domestic tariff area (OTA) without the removal authorization of the Development Commissioner, contrary to the Exim Policy. The revenue issued a notice demanding excise duty under the …
Pernod Ricard India (P) Ltd., a spirit manufacturer, imported Concentrate of Alcoholic Beverages (CAB) and was issued two show‑cause notices demanding differential customs duty. After several rounds of adjudication and remand, the Customs Commissioner applied Rule 6 of the 1988 Customs Valuation …
M/s. Sanghvi Reconditioners Pvt. Ltd., a ship‑repair unit, was found to have imported engineering cargo as "ship spares" and then sold the goods to a third party, thereby fraudulently claiming exemption under Notification No.211/83. The Customs Commissioner demanded duty, penalty and interest; the …
The appellant, C.I.T., Mumbai, challenged the assessment that the twisting and texturising of partially oriented yarn (POY) did not constitute "manufacture" under Section 80IA of the Income Tax Act, 1961. The Court examined expert testimony that POY is a semi‑finished yarn which, after undergoing a …
The appellant, a Polish citizen, was caught at Chennai airport with large amounts of foreign currency and his passport was impounded. He was detained under Section 3(1)(i) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) to prevent future smuggling, …
Liberty India, a partnership firm operating a small‑scale industrial undertaking, claimed a deduction under s.80‑18 of the Income‑Tax Act for profits arising from Duty Entitlement Passbook (DEP8) and duty‑drawback credits that were posted to its profit and loss account. The Assessing Officer …
The respondent, Mis. Ajay Kumar & Co., purchased a transferable Duty Entitlement Pass Book (DEPB) and associated licences originally issued to Mis. Parker Industries. The Commissioner of Customs issued show‑cause notices to the respondent demanding recovery of Rs.12,45,174 under Section 28(1) of the …
The appellants imported bulk cloves and claimed that the customs duty should be assessed on the contract price of US$2600 per metric ton, which they alleged was the transaction value. The Customs Department, relying on Section 14(1) of the Customs Act, 1962 and Rules 4, 5 and 10A of the Customs …
The appellant, Pooja Batra, filed a writ petition seeking the release of her husband, Deepak Kumar (Deepak Batra), who had been detained under Section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). The Detaining Authority based the detention on …
The respondents Yash Pal and others were convicted by a trial court for offences under Sections 8 and 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 based largely on their confessions to customs officials after a heroin seizure. The High Court acquitted them, holding that the …
The appellant, M/s Alex Enterprises, had obtained customs duty drawback of Rs.42,90,226 on export consignments whose sale proceeds were never repatriated, thereby violating Section 142B of the Customs Act. The Customs authorities ordered recovery of the drawback amount along with a penalty of …
The appellant imported second‑hand photocopier machines in January 2005 under the "general imports" category of the Foreign Trade Policy (FTP) 2004‑09. The Customs authority treated the machines as "restricted" under para 2.17 of the FTP, relying on DGFT circulars and seized them. The Supreme Court …
The Commissioner of Customs confirmed duty, interest, penalty and confiscation liability on nine consignments of gold and silver imported by M/s Aafloat Textiles (I) Pvt. Ltd. under Special Import Licences (SIL) that were later discovered to be forged. The Customs, Excise and Service Tax Appellate …
The appellant, Mis Carpenter Classic Exim Pvt Ltd, was found by the CESTAT to have under‑valued its import consignments by about 65% to evade customs duty, leading to penalties under Sections 112(a) and 114A of the Customs Act, 1962. The company argued that a payment of Rs. 25 lakhs made before the …
Varsha Plastics Pvt. Ltd. imported a consignment of LDPE/HDPE granules from the United States and declared a low invoice price. The Customs Authority rejected the transaction value as unrealistically low, enhanced the valuation using prices from foreign journals as directed by Standing Order No. …
The appellants, Kothari Filaments, imported lithopone but some bags contained tetracycline HCl, a restricted chemical. Customs issued a show‑cause notice under Sections 111(d), 111(m) and 112(a), (b) of the Customs Act, 1962 alleging mis‑declaration, duty evasion and imposed confiscation and …
The Sunita Devi Singhania Hospital Trust, a charitable hospital, imported equipment under Notification 64/88-Cus which exempted it from customs duty provided it reserved 10% of beds for low‑income patients and offered free outpatient treatment to at least 40% of patients. The Customs, Excise and …
The Union of India initiated customs proceedings against Padam Narain Agarwal and others for alleged export fraud, issuing summons under Section 108 of the Customs Act to record their statements. The respondents, refusing to cooperate, were later charged with offences under Sections 174 and 175 of …
Sony India Ltd. imported various components of colour televisions (CTV) under a duty‑free exemption notification. The Revenue issued a show‑cause notice alleging that Sony had evaded customs duty by misdeclaring completely knocked‑down (CKD) kits as mere components, thereby breaching the Exim Policy …
The Commissioner of Customs appealed against a Tribunal order that had allowed Indian Rayon & Industries Ltd. to claim duty exemption under Notification No. 94/96-Cus for three re‑imported consignments. The assessee had originally relied on Notification No. 158/95-Cus, executing separate bonds and …
The appellant, an Afghan national, was seized at Raja Sansi Airport with 22 packets of heroin and later arrested after a 15‑hour delay. He initially confessed to customs officials but later retracted, and was convicted under Sections 22 and 23 of the NDPS Act, a judgment affirmed by the High Court. …
Hari Prasad Chhapolia was convicted under the Customs Act, 1962 and the Gold (Control) Act, 1968; the High Court set aside the Customs conviction but upheld the Gold conviction. He appealed to the Supreme Court under special leave, but died while the appeal was pending. His legal heirs filed an …
The Commissioner of Customs appealed against Reliance Petroleum Ltd. for denying a concessional duty exemption on a second‑hand heavy‑duty crane imported in dismantled condition together with a self‑propelled modular transport (SPMT) system for use in erecting a crude petroleum refinery. The …
The appellant, Andromeda Foundation India Ltd, imported medical equipment under a customs duty exemption notification of 1988 and 1993, which required it to furnish detailed information on the use of the equipment and to provide free treatment to a specified percentage of poor patients. Despite …
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