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460 judgments · newest first · showing 201–400
The Supreme Court examined whether the Kerala Government Order of 26 September 2000, which retrospectively withdrew electricity tariff concessions granted to classified hotels under a tourism‑industry policy, was valid. The hotels argued that the withdrawal violated their accrued rights, the …
The Tamil Nadu Electricity Board and the State of Tamil Nadu appealed against a Madras High Court order that upheld tariff concessions for high‑tension industries set up before 15‑02‑1997. The dispute centered on the meaning of "set up" in the 1995 and 1997 government notifications and whether the …
The appellant, M. Natarajan, was charged under IPC sections 120B, 420, 467 and 471, and the Prevention of Corruption Act for preparing fabricated documents that facilitated the customs clearance of an imported car under the Transfer of Residence scheme. He claimed that the Kar Vivad Samadhan Scheme …
The Commissioner of Customs (Import) issued a show‑cause notice to M/s Hico Enterprises demanding recovery of duty on the basis of alleged contravention of conditions of Notification No. 203/92‑Cus relating to a Transferable Value Based Advance Licence (VABAL) that the appellant had purchased from …
The appellants, offshore drilling companies, operated oil rigs in India's designated offshore areas (continental shelf and exclusive economic zone) and sought to import stores for the rigs without customs duty, relying on the exemption for foreign‑going vessels under the Customs Act. The Revenue …
Gurcharan Singh, a customs officer, along with others, created fictitious firms to claim a duty drawback of Rs 1.04 crore for allegedly exported readymade garments that were over‑invoiced and of inferior quality. A complaint under Sections 132 and 135 of the Customs Act led to cognizance by a …
The Commissioner of Customs, Mumbai issued a show‑cause notice demanding customs duty and penalty from M.M.K. Jewellers for a shortage of duty‑free gold detected during a stock‑taking in 1995. The respondent argued that the shortage was due to permissible manufacturing wastage, that the gold existed …
M/s. Lohia Sheet Products imported copper/brass waste and scrap for making handicrafts and claimed exemption under Notification No.8/96‑CE (Entry 74.04) which provides a NIL rate of additional customs duty. The Customs authorities and the Tribunal rejected the claim, holding that the exemption …
Rexnord Electronics & Control Ltd. obtained two Export Promotion Capital Goods licences requiring export of specified values within five years and furnished a bond undertaking to pay interest on any duty shortfall. The company failed to meet its export obligations, leading to demand notices for …
The appellant, Commissioner of Customs, appealed against the Tribunal’s order that the royalty and licence fees payable under a technical assistance and trademark agreement (TAA) between M/s Ferodo India Pvt. Ltd. (the respondent) and its foreign licensor should be added to the customs value of …
Shakti LPG Ltd. imported steel plates in 1996 and warehoused them under the Customs Act, 1962. The initial one‑year warehousing period was repeatedly extended until January 2001, after which the importer surrendered the goods in December 2004. When an auction was scheduled for September 2005, the …
The respondent, Biecco Lawrie Ltd., imported 5,273.156 MT of Superior Kerosene Oil in May 1998, paid full duty and obtained clearance for home consumption under Section 46. Because the oil was highly combustible, it was stored in a private warehouse under Section 49 of the Customs Act. After the …
The respondents, Anil Chanana and another, were intercepted at Delhi airport with two pairs of diamond earrings and $1,900, leading to their arrest for false declaration and evasion of customs duty under the Customs Act, 1962. They applied for compounding of the offences under Sections 132 and …
The appellant Kanhaiyalal was convicted under the Narcotic Drugs and Psychotropic Substances (NDPS) Act based primarily on a statement he gave to an officer under Section 67 of the Act. The key issues were whether such a statement could be used as a confession for conviction, whether it attracted …
The respondents applied for Constable‑Driver positions in the Haryana Police and answered "No" to the application queries whether they had ever been arrested or convicted. Verification later revealed that they had been arrested in connection with FIRs but were acquitted and released on bail without …
Indu Nissan OXO Chemicals imported certain products and disputed their classification, leading the Customs authorities to levy a penalty of Rs 10 crore under Section 112(a) of the Customs Act, 1962. The company appealed to CESTAT, which conditioned the hearing on a pre‑deposit of Rs 2 crore under …
M/s. U.K. Enterprises imported integrated circuits from Hong Kong and the Customs authorities deemed the declared value to be severely undervalued, fixing a transaction value of Rs.23.4 lakh and demanding differential duty of Rs.4.91 lakh. The Commissioner imposed a penalty of Rs.50,000 under …
Mis. Canon Steels Ltd appealed to the Supreme Court against the Punjab & Haryana High Court’s dismissal of its customs appeal, arguing that the High Court lacked territorial jurisdiction because the original adjudication order was passed in Mumbai and the appellate order by CESTAT was issued in …
The Union of India issued show‑cause notices under the Customs Act, 1962 alleging mis‑declaration, over‑invoicing and misuse of foreign exchange by Adani Exports Ltd. The adjudicating authority imposed penalties under Section 50 of the Foreign Exchange Regulation Act, 1973 read with Sections 49(3) …
The case concerned the customs tariff classification of a signal decoder used by a cable operator to decode satellite signals received via a dish antenna. The Revenue (Commissioner of Customs) argued that the decoder should be classified under Entry 8528 of the Customs Tariff Act, 1975 as a …
The Commissioner of Customs alleged that Mis. Phoenix International Ltd (PIL) and its subsidiary Mis. Phoenix Industries Ltd (PIND) split the import of synthetic shoe components—uppers by PIL and soles, insoles and sock liners by PIND—to evade customs duty and obtain a concessional rate under …
Bhavya Apparels Private Ltd appealed a customs duty assessment. The Customs Appellate Tribunal dismissed the appeal for failure to pre‑deposit Rs 3 crores as required under Section 129E of the Customs Act, 1962, and the Gujarat High Court affirmed that order. The Supreme Court held that Section 129E …
The importer South India Television Ltd. imported ceramic capacitors and diodes from Hong Kong and declared low invoice prices. The Customs Department issued a show‑cause notice alleging under‑invoicing and invoked Rule 8 of the Customs Valuation Rules to enhance the assessable value based on export …
The Commissioner of Customs, Kolkata, rejected a claim for Duty Entitlement Pass Book (DEPB) credit made by Peerless Consultancy Services Pvt. Ltd. on the ground that the steel balls exported were grossly over‑invoiced and the declared Present Market Value (PMV) was inflated. The Commissioner issued …
The case concerned appeals by the Commissioner of Customs against the confiscation of a consignment of readymade garments exported by Mis Brooks International for duty drawback. The revenue authorities seized the goods, invoking Sections 113(c) and (d) of the Customs Act, 1962, alleging that the …
The appellant, the Commissioner of Customs (Port) Chennai, appealed against the CESTAT order that excluded royalty and technical know‑how fees from the transaction value of capital goods imported by Mis. Toyota Kirloskar Motor Pvt. Ltd. for setting up an automobile plant. The dispute centered on …
Relax Safety Industries imported a consignment described as "moulded plastic parts" and "plastic fabricated cups" and declared a low value. Subsequent investigation revealed that the goods were actually dust‑and‑mist respirators, earplugs and a mould, which had been grossly undervalued and …
The Commissioner of Customs, Maharashtra, alleged that Galaxy Entertainment (I) Pvt. Ltd. undervalued a 20‑lane bowling alley imported from the USA by declaring a CIF price of US$15,000 per lane, whereas comparable imports were priced at US$30,000 per lane. The Department further claimed that a …
Mis. Virlon Textile Mills Ltd., a 100% export‑oriented unit manufacturing polyester yarn, sold its products against foreign exchange in the Domestic Tariff Area (DTA) under permission granted by para 9.10(b) of the Export‑Import Policy (1997‑2002). The Revenue issued a show‑cause notice demanding …
M.S. Shoes East Ltd imported a 1993 Rolls Royce car in 1996 and filed a Bill of Entry on 31 August 1996, but customs clearance was only granted in March 2005. The dispute centered on whether the assessable value for customs duty should reflect the car's price at the time of import or be reduced to …
Mis Clariant (India) Ltd, a manufacturer of leather chemical products, entered into a Technical Collaboration Agreement with Sandoz Quinn for the import of raw material. The Customs Department demanded that a technical know‑how fee of Rs 5,00,000 be added to the assessable value of the raw material …
Essar Steel Ltd imported goods under the Project Imports Regulations, 1986 and paid duty based on a declared assessable value of DM 46.75 million. The Customs Department increased the assessable value to DM 84.15 million, leading the importer to pay an additional Rs 6.02 crore under protest. The …
Zuari Industries Ltd, a fertilizer manufacturer, sought to import a 6 MW captive power plant as part of a substantial expansion of its NPK plant under Project Import Regulations. The Ministry of Chemicals & Fertilisers issued an Essentiality Certificate stating that the power plant was essential for …
Sterlite Industries imported a Fully Automated Sequential X‑ray Spectrometer and claimed classification under sub‑heading 9027.30 of the Customs Tariff Act, 1975, seeking a lower duty rate and a partial exemption under Notification 46/96. The Customs Department classified the equipment under …
The respondents were detained for carrying 551 foreign‑origin gold biscuits, and the Commissioner of Customs held that they failed to discharge the burden of proof under Section 123 of the Customs Act, ordering confiscation and penalties. The Appellate Tribunal set aside the confiscation orders, …
The appellant, Rabindra Chandra Paul, imported two consignments of refined soybean oil from Bangladesh at a C&F price of Rs 24.50 per kg. The Customs Department, doubting the declared value, asked for a cost break‑up and later invoked Rule 7A of the Customs Valuation Rules, 1988, rejecting the …
Alpesh Na Vinchandra Shah and his brother were arrested for mis‑declaring import consignments and evading customs duty. Both were detained under section 3(1) of the COFEPOSA Act. They later applied for settlement under section 1278 of the Customs Act; the Settlement Commission accepted full duty …
Share Medical Care, a charitable hospital society, imported medical equipment in 1992‑93 and obtained customs duty exemption under paragraph 2 of Notification No. 64/88. The society later applied for exemption under paragraph 3, claiming eligibility as a non‑profit rural institution, but the Deputy …
Vishal Exports Overseas Ltd exported 4.8 lakh coffee mugs at a declared FOB price of US $3.40 per piece and claimed Duty Entitlement Pass Book (DEPB) credit. The Customs authorities alleged that the FOB value was inflated to Rs.157 per piece (US $3.40) and recomputed it at Rs.80 per piece, …
Mis. J.K. Corporation Ltd. entered into a two‑part collaboration agreement with Korean firms Samsung and Cheil for licence, know‑how (Part A) and plant‑machinery (Part B) to set up a polyester yarn plant. The company imported the machinery and paid a US$14 lakh licence/know‑how fee after …
The petitioner, Rajesh Kumar Sharma, sought to compound an offence under Section 135(1)(a) of the Customs Act, 1962. The Compounding Authority fixed the compounding amount at Rs 10 lakh, which the petitioner challenged as exceeding the permissible limit, arguing that the amount should be limited to …
The appellant, convicted under the Customs Act for possessing smuggled gold, was served a notice under Section 6(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 alleging that his property was illegally acquired. The authority, after a hearing, ordered …
The Central Government issued a notification on 27 June 2006 banning the export of pulses and a subsequent notification on 4 July 2006 permitting export against irrevocable letters of credit opened before 22 June 2006. Exporters who had already obtained Let‑Export orders and complied with Section 51 …
Sandip Agarwal, director of a company that enjoyed duty‑free import benefits under the DEEC scheme, was found to have diverted the imported goods to the domestic market, constituting smuggling. He was detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling …
The case arose from allegations of irregularities in the grant of an advance licence for import of cotton fabrics, leading to a criminal complaint against a company, its directors and four public servants under the IPC, Prevention of Corruption Act and Customs Act. The company and its directors …
Spice Telecom imported 30 radio terminals in 1998 and claimed exemption from customs duty under Notification No. 11/97 (as amended) which exempts BTS ancillary equipment. The Revenue argued that the radio terminals are independent equipment and not ancillary, rejecting the claim. The Customs …
The appellants, exporters of garments under the Duty Entitlement Pass Book (DEPB) scheme, filed shipping bills claiming export benefits, but the goods were intercepted and found to be cheap garments grossly mis‑declared and heavily over‑invoiced. The Commissioner of Customs ordered confiscation of …
On 31 December 1998, a Border Security Force (BSF) Assistant Commandant intercepted a jeep near the Indo‑Bangladesh border carrying 44 bags of sugar and arrested the driver for failing to produce transport documents. The seized sugar was handed to the customs inspector and the driver was produced …
ISPAT Industries Ltd imported iron ore pellets that were off‑loaded from the mother vessel at Bombay Floating Light (BFL) onto barges and taken to Dharamtar jetty. The Customs authorities added the barge transportation charges to the assessable value under Section 14 of the Customs Act, 1962, …
Sneh Enterprises imported lead‑acid batteries from Taiwan, which landed in Mumbai on 16‑April‑2002 and were trans‑shipped to Delhi where the Bill of Entry was filed on 22‑May‑2002. On the same day the Central Government issued a notification under Section 9A of the Customs Tariff Act, 1975 imposing …
M/s Prodelin India (P) Ltd., a joint‑venture Indian company 75% owned by a U.S. firm, assembled VSAT antennas using components supplied by the foreign partner and paid a monthly technical service fee for post‑import activities such as training and design assistance. The Deputy Commissioner of …
MIS O.N.G.C. Ltd imported 3‑D seismic tapes and claimed exemption from customs duty under the 1999 notification, which required an Essentiality Certificate (EC) issued by the Directorate General of Hydrocarbons and a valid Petroleum Exploration Licence (PEL). The original licence expired on …
The Supreme Court examined the validity of a detention order issued under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) against Vinod K. Chawla, who was alleged to have evaded customs duty by under‑invoicing electronic imports and …
The appellants, contractors for ONGC, carried out offshore oil operations and moved goods between ONGC's rigs and the shore without payment of customs duty under a customs exemption. After ONGC shifted operations to Nhava Base, the Customs Department issued show‑cause notices alleging unauthorized …
Ibrahim Nazeer was detained under Section 3(1)(i) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA) after customs seized electronic goods from his baggage at Chennai airport. His wife filed a habeas corpus petition challenging the detention, arguing that …
Nanya Imports & Exports Enterprises, a partnership dealing in leather‑footwear materials, imported PU‑coated leather fabrics intended for use as insoles and midsoles. The goods were supplied in 50‑metre lengths and rolled for safe transport, but the Customs authority denied the exemption under …
A Panama‑registered vessel carrying Ukrainian crew entered Indian territorial waters without authorization and was arrested by the Coast Guard. The Customs Department seized the cargo and later confiscated the vessel under the Customs Act, 1962. The chief officer and other crew members filed …
Rishiroop Polymers imported Acrylonitrile‑Butadiene Rubber (NBR) from Germany and Korea. The Designated Authority, under the Customs Tariff Act, found that such imports caused material injury to the domestic industry and imposed an anti‑dumping duty. The Customs, Excise and Gold (Control) Appellate …
Udayani Ship Breakers Ltd. purchased a ship that had been imported by another Indian company for ship‑breaking. The ship was damaged after arrival in India and was sold to the appellant on an "as is where is" basis for a reduced price of Rs 12.01 crore, whereas the original import price was Rs 24.78 …
The case concerned the customs duty exemption for magnetic tapes (IT software) imported by ONGC and Tullow India Operations Ltd. for seismic surveys under petroleum exploration contracts. The exemption notification required the importer to produce an essentiality certificate from the Directorate …
The Commissioner of Customs ordered duty and penalties on Mis. Gujarat Perstorp Electronics Ltd. for importing drawings, designs and plans (FEEP) under a technical know‑how agreement, classifying them as manuals rather than "books" and denying exemption under Chapter 49.06. CEGAT set aside the …
The Commissioner of Central Excise appealed against the exemption claimed by M/s Ginni Filaments Ltd., a 100% Export Oriented Unit manufacturing filament yarn, for items such as air‑conditioner sheets, tables and chairs. The assessee had obtained a CT‑3 certificate under Notification No. 123/81‑CE …
The assignee imported an oil drilling rig and declared its CIF value for customs clearance. The Customs Commissioner rejected the declared price, deeming it under‑declared, and levied duty, penalty and confiscation, arguing that the buyer and seller were related parties and the price was therefore …
The Union of India appealed against a Calcutta High Court order that quashed a detention order issued under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) against Rajen Ghosal, an exporter accused of mis‑declaring export consignments. …
The Collector of Customs appealed against the orders of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which had allowed two importers, Mis. Maruti Udyog Ltd. and Mis. Maestro Motors Ltd., to claim exemption under customs notifications. The Court examined whether goods imported in …
Essar Oil Ltd. imported plant and machinery stored in a private bonded warehouse and, fearing a budgetary duty increase, issued a cheque on 25‑Feb‑1999 declaring sufficient funds despite knowing the funds were unavailable. The cheque was presented on 27‑Feb‑1999, returned unpaid, and only honoured …
The appellants, husband and brother of the petitioner, were detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities (COFEPOSA) Act on the grounds of alleged misdeclaration of an export consignment (claimed as alloy steel forging but allegedly metal …
Priya Blue Industries Ltd imported a ship, paid customs duty under protest and later filed a claim for refund of Rs 79,64,648 under Section 27 of the Customs Act, 1962. The refund claim was rejected, as were subsequent appeals before the Customs, Excise and Gold (Control) Appellate Tribunal and the …
The Commissioner of Customs issued a show‑cause notice to Mis. B.V. Jewels and its sister concern Mis. B.V. Star alleging shortage of gold, diamonds and capital goods, unauthorised use of duty‑free capital goods and violations of the EXIM policy and Customs notifications. The Customs Tribunal …
M/s. Gaurav Distributors (P) Ltd. purchased ball bearings that had been exported by SKF Bearing (I) Ltd. under export bonds and re‑imported them in March 1995. The appellant claimed exemption from customs duty under the proviso to Section 20 of the Customs Act, 1962, arguing that the phrase "goods …
The complainant alleged that Border Security Force personnel, including the appellants, entered his shop, demanded Rs 10,000 as illegal gratification, ransacked the premises, seized goods and documents, and threatened him, constituting offences under IPC sections 395, 447 and 506. The appellants …
The respondents, Rupa & Co. Ltd., are manufacturers of textile garments who imported various machines for fabric processing, inspection, knitting and dyeing under the Export Promotion Capital Goods (EPCG) Scheme and claimed a 100% customs duty exemption under Notification No. 29/97-Cus. The Revenue …
The appellants, Gopaldas Udhavdas Ahuja and his widow, were found to possess primary gold that had been seized by Income‑Tax authorities in August 1974 and subsequently taken over by a Gold Control Officer under the Gold (Control) Act, 1968. They claimed they were unaware of the gold hidden in a …
The Commissioner of Customs issued a show‑cause notice to Indian Oil Corporation alleging that the company had misdeclared the value of imported petroleum products by including demurrage charges paid to ship owners. The Revenue demanded additional customs duty and penalty, but the Customs Excise and …
The petitioners challenged the preventive detention of the husband of A.C. Razia under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). The detention order relied on statements and retractions recorded in Malayalam, but the Central Government, which …
The Union of India appealed against a Madras High Court order directing payment of a reward to informant C. Krishna Reddy for information that led to customs duty evasion proceedings. The respondent claimed a reward of Rs.1,71,43,272, while the department had sanctioned only Rs.10 lakh. The Supreme …
Saikou Jabi, a Gambian national, was intercepted at Bombay airport with approximately 1 kg of heroin concealed in a suitcase. The baggage was screened on an X‑ray machine and the contraband was recovered from the suitcase, not from a personal search of Jabi. He was charged under Sections 21, 23, 28 …
The Court examined whether cinder, the unburnt portion of coal left after its use as fuel in factories, is liable to excise duty under Entry 26.21 of the Central Excise Tariff Act, 1985. It held that cinder is not a product of manufacture because coal is used only as fuel and no transformation …
The Union of India appealed against a Madras High Court order that quashed a preventive detention order passed under Section 3(1)(i) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 against Smt. Ratnamala (referred to as the detenu). The detenu’s father had …
The Union of India issued a 1985 Reward Scheme for informers and government servants involved in seizures under the Customs, Central Excise & Salt, Gold Control and Foreign Exchange Regulation Acts, later amended in 1989 to cap rewards at Rs 1 lakh per seizure and Rs 10 lakh in a career. IPS officer …
M/s. Grand Prime Ltd. imported raw silk and other silk products into Kolkata using an advance licence that was later found to be forged and was subject to a condition of re‑export. The importer failed to comply with the re‑export condition, did not appear before customs, and did not file a bill of …
The appellant, O.P. Bhatia, exported ladies' skirts and declared a value far above the domestic market price, subsequently claiming a large drawback. The Customs Commissioner found that the export value was deliberately over‑invoiced, treated the goods as prohibited, confiscated them and imposed a …
The Gujarat Cancer Society imported MRI and lithotripsy machines under a customs duty exemption certificate that required the equipment to be used by the "actual user". The Customs Collector later held the society liable for duty but, considering its charitable purpose, imposed only a token fine and …
Mis. Polygas Acrylic Mfg. Co. Ltd. imported Methyl Methacrylate Monomer (MMM) described in the invoice as "regenerated second grade". The Customs Department rejected this description, issued a show‑cause notice alleging misdeclaration and claimed the goods were of prime quality, leading to …
Daewoo Motors India Ltd imported plant and equipment under the Export Promotion Capital Goods (EPCG) Scheme, which required it to meet export obligations equal to six times the CIF value of the imports. The company furnished bank guarantees for licences exceeding Rs 100 crore. Although the …
The Collector of Customs imposed a penalty on M/s Elephant Oil and Industries Ltd. for importing beef tallow, which was deemed a canalised item under the Import Policy. The importer argued that the Open General Licence (OGL) permitted the import and that the penalty was unwarranted after the goods …
Maliyakkal Abdul Azeez was convicted under Section 135(1) of the Customs Act for smuggling gold and sentenced to three years' rigorous imprisonment, later reduced to two years. He had earlier been detained for two years under the Conservation of Foreign Exchange and Prevention of Smuggling …
The Central Excise Commissioners issued show‑cause notices to Apollo Tyres Ltd. and its directors/officers for alleged duty evasion and imposed penalties. Both the company and the officers appealed before the Customs, Excise and Gold (Control) Appellate Tribunal, and while the appeals were pending, …
The Union of India detained B. Sankar under Section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) for alleged hawala transactions involving Rs. 42.9 lakh. The Karnataka High Court set aside the detention, holding that the underlying offence …
The Commissioner of Customs, Mumbai initiated recovery proceedings against Mis. Virgo Steels and Associated Cement Company Ltd for duty‑free steel imported after the cement project was abandoned, in violation of the Deemed Export Scheme. Virgo Steels admitted the illegality in a letter, expressly …
Grasim Industries imported 14,700 Karbate Tubes, artificial graphite components of heat exchangers, and sought classification under Chapter 84 (sub‑heading 8419.50) of the Customs Tariff Act, 1975. The Revenue argued that Note I(a) of Chapter 84 expressly excludes such items as "other articles of …
The petitioner was detained under Section 3(1)(i) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 after customs seized a large quantity of dutiable cell‑phones from his baggage at Chennai Airport. He claimed the goods were not his, that the customs statement …
V.C. Mohan was charged under Sections 132 and 135 of the Customs Act for misdeclaration of a Bill of Entry, arrested, and later released on bail. After the investigation, the Customs Department issued a show‑cause notice under Section 124 and the petitioner filed an application before the Settlement …
Phoenix International Ltd, a footwear exporter, obtained a Value Based Advance Licence (VBAL) permitting duty‑free import of "printed PVC" (PVC leather cloth) under Notification No. 79/95‑Cus, Section 25(1) of the Customs Act. The customs officer classified the imported sheets as "shoe uppers" …
The aircraft of British Airways unloaded cargo at Delhi airport. Customs authorities issued show‑cause notices alleging that some packages were short and imposed a penalty under Section 116 of the Customs Act. The carrier argued that it was not the ‘person in charge’ of the aircraft under Section …
The appellant Gurdev Singh challenged the detention of his son, Swarn Singh Sandhu, under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA), alleging misuse of the Duty Entitlement Pass Book (DEPB) export incentive scheme and forging …
Gulam Hussain Shaikh Chougule was convicted under Section 135 of the Customs Act for allegedly smuggling 207 silver ingots aboard a trawler intercepted by customs officers. During the investigation, his statement was recorded by a gazetted customs officer under Section 108 of the Customs Act, …
The respondent imported goods claiming they were accessories exempt from customs duty, paid duty under protest, and later sought a refund. The Assistant Collector granted a refund of about Rs 2.5 crore for certain items, deeming them accessories, while denying refund for others as spares. The …
Parasrampuria Synthetic Ltd imported a large number of printed drawings, designs and plans under a foreign technology‑transfer agreement for setting up a polyester plant. The importer claimed that the items fell within Serial No. 10 of Customs Notification No. 25/95 (dated 16‑03‑1995), which …
M.J. Exports Ltd imported 55 haemodialysers under the Open General Licence on 19 October 1988, claiming exemption from customs duty under Notification No. 208 of 1981 for life‑saving equipment and paid no duty. The goods were subsequently intended for export to the USSR. Customs authorities held …
The Jagdish Cancer and Research Centre imported a teletherapy unit under a duty‑free exemption granted by Notification No. 64/88, which required the hospital to provide free treatment to at least 40 % of outdoor patients, free treatment to all indoor patients whose family income was below Rs 500 and …
The importer C.L. Jain Woolen Mills brought polyester filament yarn from Korea, which was seized by customs under Section 111(d) of the Customs Act, 1962. The High Court quashed the seizure and ordered release of the goods without demurrage, a decision that became final after the Revenue's special …
Mis Presto Industries, an industrial unit in the Kandla Free Trade Zone, claimed exemption from excise duty on waste scrap under Notification No.16/83‑CE after paying only basic customs duty on the scrap cleared for home consumption. The Revenue discovered that the additional duty under Section 3(1) …
The appellants, Indian public corporations engaged in manufacturing, imported technical drawings, designs and manuals from foreign collaborators on media such as paper and diskettes under technical collaboration agreements. The Customs Commissioner issued show‑cause notices under Section 28(1) of …
Sea Pearl Industries, a processor of seafood, entered into an agreement with an eligible export house to export its processed products. The export house opened a Letter of Credit in its own name, which was later endorsed to Sea Pearl and the foreign exchange credited to its account. Sea Pearl …
Mis Eicher Tractors Ltd imported a five‑year‑old stock of bearings from a Japanese vendor at a 77% discount and declared the price actually paid in its Bill of Entry. The Assistant Commissioner of Customs rejected the declared value, deeming the discount abnormal, and instead fixed the value using …
The Assistant Collector of Central Excise appealed after a Special Judge acquitted Duncan Agro Industries Ltd. and its directors of offences under the Central Excise Act and IPC 120‑B. The acquittal was challenged on the ground that confessional statements recorded by customs officers under Section …
India Organic Chemicals Ltd. imported a diesel engine set for Rs 8,50,740 and was assessed additional duty at 8 % ad valorem under Customs Tariff Item 68. The company claimed a refund, arguing that the set comprised a diesel engine and an alternator and that each component should be assessed …
The appellant, Dai-ichi Karkaria Ltd., imported raw materials for manufacturing goods supplied to ONGC under a customs duty exemption granted by Notification No. 210/82 (amended 1983) which was to remain in force until 10 September 1987. The Union of India later issued Notification No. 513/86, …
Mis. SIV Industries Ltd., a 100% Export Oriented Unit, sought to withdraw (debond) from the EOU scheme and paid all customs and excise duties as required. The dispute centered on whether excise duty on the finished goods in stock at the time of debonding should be levied under Section 3(1) of the …
The Supreme Court considered two appeals where vehicles carrying essential commodities were seized under the Essential Commodities Act, 1955. The Deputy Commissioner ordered the release of the vehicles on payment of a fine based on the market price of the vehicles, which the High Court struck down, …
The respondents imported Tape Deck Mechanisms (TDMs) from Yamato at a declared price of S$250 per set, whereas earlier orders with Mohan Impex were at S$343.45 per set. The Directorate of Revenue Intelligence seized the goods and the Collector of Customs found deliberate under‑invoicing, …
The importer M/s. Ganesh Das Bhojraj claimed exemption from customs duty on green beans under Notification No.129/76-Cus, but the Central Government amended the exemption by Notification No.40/87-Cus, imposing a 25% duty. The importer contended that the 1987 notification, although published in the …
Tata Iron and Steel Co. imported equipment and associated engineering documents under three contracts (MD 301 for documents, MD 302 for equipment, and an umbrella contract). The customs authority issued show‑cause notices alleging that the value of the engineering documents should be included in the …
The Union of India appealed against the Bombay High Court’s order dismissing Solar Pesticides Pvt. Ltd.’s claim for refund of additional customs duty paid on imported copper scrap used as raw material for copper oxychloride. The issue was whether the doctrine of unjust enrichment applies when …
Tamil Nadu Newsprint and Papers Ltd. imported machinery under a specific contract registered with customs under tariff heading 84.66 and had already received concessions on basic and additional customs duties under Notification 268/76. The company later claimed a total exemption from auxiliary duty …
The appellant imported seven hard disk drives pre‑loaded with computer software. Customs classified the consignment under heading 84.71 of the Customs Tariff Act, 1975, attracting a 25% duty, whereas the appellant contended that the goods should fall under heading 85.24, attracting only 10% duty as …
State Bank of India (SBI) imported computer software and manuals from Ireland and paid customs duty on the full invoice value of US$4,084,475. SBI later claimed a refund, arguing that only the cost of the software for a single site (US$401,047) should be assessable, while the country‑wide licence …
In the civil appeal filed by M/s. Weston Components Ltd. against the Commissioner of Customs, New Delhi, the appellant challenged the imposition of a redemption fine after its imported goods had been released on the execution of a bond. The goods were released to the appellant following an …
Mis. Modi Rubber Ltd. imported styrene‑butadiene latex and claimed exemption from customs duty under Notification No. 82/86 (as amended) which exempts raw rubber and latex. Clause IA of the notification excludes "styrene butadiene rubber and oil‑extended styrene butadiene rubber". The Customs …
Ahamed Nassar was detained under Section 3(1)(i) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) for alleged smuggling of cellular phones and cigarettes. He filed a representation on 21 May 1999, which was processed with short postal delays that …
Garden Silk Mills Ltd. and other importers brought several appeals challenging the Customs Department’s addition of landing charges to the CIF price of polyester yarn imported under CIF contracts for the purpose of determining assessable value under Section 14(1)(a) of the Customs Act, 1962. The …
The State of Maharashtra detained Jayendra Vishnu Thakur under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) on 5 February 1992 based on customs statements that silver smuggled from Dubai was intended for him. The detention order was served only on …
Kalema Tumba, a Zaire national, arrived at Bombay Airport and his baggage was searched by Narcotics Control Bureau officers based on prior intelligence, leading to the seizure of 2 kg of heroin. The seized heroin was identified through a chemical analyser report and the appellant’s own statement …
The respondents imported goods that were exempt from basic customs duty under a notification issued under Section 25(1) of the Customs Act when the goods entered Indian territorial waters and were stored in a bonded warehouse. When the goods were later removed from the warehouse, the exemption was …
The petitioners, Jain Brothers, who import automobile spare parts, challenged Section 3(2) of the Customs Tariff Act, 1975, on the ground that including customs duty in the valuation of imported goods for the purpose of levying an additional duty equal to excise duty was unconstitutional and ultra …
The Federation of Customs House Agents Association and others filed a writ petition challenging Regulation 8 of the Customs House Agents Licensing Regulations, 1984, which permitted the grant of a temporary licence to act as a customs house agent without first passing the qualifying examination …
Hyderabad Industries Ltd. and another imported asbestos fibre before 1986 and were demanded additional customs duty under Section 3(1) of the Customs Tariff Act, 1975. The appellants argued that the fibre, obtained by merely separating it from the parent rock, was not a manufactured article and …
The petitioners, including Living Media India Ltd., challenged Notification No. 49/89 Customs which imposed a 30% ad valorem duty on glazed newsprint imported for news magazines between 1 March 1989 and 24 January 1990. The Union later offered to levy only 15% and to refund any excess, subject to …
The Minerals and Metals Trading Corporation of India Ltd., acting as a canalising agent, placed a purchase order with a foreign exporter for tin mill black plate coils on behalf of the Steel Authority of India Ltd. (SAIL). The coils were shipped on the high seas and the bill of lading was endorsed …
The Union of India appealed against the Bombay High Court's order that set aside the customs collector's confiscation of prohibited goods and the vessel MANSC0‑3 under Sections 111(d), 111(f) and 115(2) of the Customs Act, 1962. The High Court had held that the vessel's arrival time for the 24‑hour …
Northern Plastic Ltd. imported 59 jumbo rolls of unexposed photographic colour films, describing them in the Bill of Entry as "Cinematographic Colour Films (Unexposed) Positive" and claimed customs and counter‑vailing duty exemptions under an Open General Licence. Customs authorities held the …
The appellant owned the vessel M.V. Indian Resolve which arrived at Calcutta carrying a mixed cargo that included 1,22,400 cigarettes. A shortage of 45,000 cigarettes was later discovered, and the Additional Collector of Customs invoked Section 115(1)(e) of the Customs Act, 1962 to confiscate the …
The case concerned importers of specialised transhipper vessels who claimed exemption from customs duty under Notification No. 262‑Customs dated 11 October 1958, which exempted "ocean‑going vessels". The Customs authorities insisted that the vessels were not "ocean‑going" and required the importers …
The respondents, M/s Orient Enterprises, imported skimmed milk powder which the Customs Collector deemed undervalued and ordered confiscation, allowing redemption on payment of a fine, penalty and additional duty. The revenue’s appeal against the Tribunal’s order that the goods were lawfully …
Mirah Exports Pvt. Ltd. and other importers brought ball bearings from SKF at discounts of 50‑70% to the published price list. The Customs authorities issued show‑cause notices alleging undervaluation and relied on the 1981‑82 price list, contending that discounts above 20% were not admissible under …
The Collector of Customs, Bombay, seized a shipment of polyethylene scrap imported by M/s Hardik Industrial Corporation after discovering that the material was actually serviceable and ready for use. The Collector ordered the goods to be assessed as serviceable material, enhanced in value, …
The appellant, Bhana Khalpa Bhoi Patel, was charged under Sections 135(1-A) and 135(1-B) of the Customs Act, 1962 and Section 25 of the Gold Control Act, 1968 for involvement in the smuggling of contraband gold. The prosecution relied on statements recorded under Section 108 of the Customs Act from …
Sun Export Corporation (appellant No. 1) and its partner imported stainless‑steel tubes in 1973‑74 under licences held by Laxmi Engineering Co. They were authorised by letters of authority to clear the goods from the Bombay Port Trust warehouses, but failed to do so. The goods were subsequently …
The Faridabad CT Scan Centre, a private diagnostic centre not attached to any hospital, sought exemption from customs duty on imported hospital equipment under Notification No. 64188 dated 1‑3‑1988. It argued that similar centres had been granted the exemption and that denial violated Article 14 of …
Mis Oblum Electrical Industries, a manufacturer of lightning arrestors, imported Crystar beams as kiln furniture and claimed duty‑free clearance under Customs Notification No. 210/82 and No. 116/88. The Additional Collector of Customs and the Customs, Excise & Gold (Control) Appellate Tribunal held …
Modi Rubber Ltd. imported polypropylene liner fabric (PPLF) for use as a protective liner in tyre‑manufacturing machinery and argued that it should be classified as a component part of the machines under ICT Item 72(3), attracting a lower duty. The Customs Department classified the fabric under Item …
The appellant, a returning resident from Dubai, imported a used Volvo car under the Transfer of Residence Rules and paid customs duty based on an assessable value of Rs 53,305.44. The customs authorities later issued a show‑cause notice under Section 20(1) alleging a short levy, re‑valuing the car …
Mihir Textiles Ltd. and another importer sought refund of customs duty on the basis that they were eligible for the 40% concessional rate under Entry 84.66 of the Customs Tariff Act, 1975. Both had cleared their goods after paying full duty and later applied for registration of the import contract …
Northern Plastics Ltd. imported X‑ray and graphic art films and claimed a concessional customs duty under a government notification, which was denied by the Assistant Collector of Customs. The Additional Collector later allowed clearance on full duty, prompting Hindustan Photo Films Ltd. (HPF), a …
Bombay Dyeing & Manufacturing Co. Ltd entered into a contract with a U.S. firm to import a plant for manufacturing dimethyl terephthalate and applied for registration under the Project Import (Registration of Contract) Regulations, 1965. The contract was approved for a CIF value of US$17 million …
The appellant was found with 200 gold biscuits concealed in his house and gave a written confession to Customs officers under Section 108 of the Customs Act, which he later retracted. The issue before the Supreme Court was whether such a statement, recorded before the appellant became an accused, …
The Assistant Collector of Customs appealed against Anam Electrical Manufacturing Co. challenging the levy of a ten‑percent surcharge and the handling of a refund claim under the Central Excise Act, 1944 and the Customs Act, 1962. The Supreme Court examined whether the surcharge could be upheld and, …
The appellants, Shri Jee Sales Corporation and another, imported PVC resin relying on Notification No. 66 dated 15 March 1979 which exempted customs duty on such imports up to 31 March 1981. After they had opened letters of credit and the goods arrived, the Government issued Notification No. 205 on …
The case concerns refunds of excise and customs duties collected contrary to law. The Supreme Court examined the validity of Section 11-B of the Central Excises and Salt Act, 1944, as amended in 1991, which restricts refunds to claimants who have not passed on the burden of duty to others. The Court …
The appellant, a privately run Modern Heart Institute and Research Centre, applied for a certificate under Notification No. 64/88‑Customs (issued under Section 25 of the Customs Act, 1962) to import sophisticated hospital equipment without paying customs duty. The Director General of Health Services …
Mis Appollo Tyres Ltd., while setting up a tyre manufacturing plant, entered into an agreement with General Tyre International Company to act as its purchasing agent for equipment. The agreement required the appellant to pay a 3% commission on the FOB value of each item procured. Customs assessed …
Sheshank Sea Foods Pvt. Ltd. imported raw materials under an advance licence that incorporated Exemption Notification No. 116 (30‑April‑1988) issued under Section 25(1) of the Customs Act, 1962, with a condition that the materials not be sold, loaned, transferred or otherwise disposed. The Customs …
A. Kumar filed several writ petitions challenging a customs show‑cause notice under Section 124 of the Customs Act, a seizure order under Section 132‑A of the Income Tax Act, and the demurrage rates of the Madras Port Trust. The customs authorities had found that the imported stainless‑steel …
The petitioners, Pratibha Processors and others, imported polyester filament yarn under an Open General Licence, warehoused the goods and later obtained an Advance Licence under the Duty‑Exemption Entitlement Certificate (DEEC) scheme, clearing the goods with nil duty. The Customs authorities, …
Kesoram Rayon imported 832 bales of rayon grade wood pulp and warehoused them in its private bonded warehouse on 16 June 1984 for a permitted period of three months under s.61(1)(b) of the Customs Act. The permitted period expired on 15 September 1984, but the goods remained in the warehouse without …
Jain Exports Pvt. Ltd. and others imported liquid caustic soda and were required to pay customs, auxiliary and countervailing duty at 92.5% while State Chemicals and Pharmaceuticals Corporation of India Ltd. paid only 10% under an exemption granted under Section 25(2) of the Customs Act. The …
The appellants, Devchand Kalyan Tandel and Jayantilal, were charged under Section 135(1)(a) of the Customs Act, 1962 for transporting ten silver ingots without a transport voucher in a notified area under Section 11‑K. The prosecution recovered the ingots from a secret compartment of an ambassador …
The respondents imported 13,500 metric tonnes of RBD palm oil in stainless‑steel containers, which are a prohibited item, but the containers were painted to appear as mild‑steel. Customs issued show‑cause notices under Section 28 (duty not levied or short‑levied) and Section 124 (confiscation) of …
British Machinery Supplies Co., a manufacturer of sewing machines, imported rotating hooks with bobbin cases intended for industrial sewing machines. The Assistant Collector of Customs levied a higher duty under heading 84.2 (domestic sewing machines) instead of the 40% duty under item 84.41(1) (not …
The Union of India appealed against a Bombay High Court order that directed customs authorities not to reject a refund claim on the ground of limitation under Section 27 of the Customs Act, 1962. The respondent, Kirloskar Pneumatic Co. Ltd., had imported goods, paid duty, and later sought a refund, …
ELPRO International Ltd., a manufacturer of X‑ray components, obtained a final order from a three‑member bench of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which was later rectified by another three‑member bench. Subsequent applications for further rectification were heard by …
M/s Bangalore Wire Red Mills imported a high reversible mill in 1982 and warehoused it without paying duty, executing a bond under Section 59(1) of the Customs Act, 1962. A notice dated 7 March 1985 required clearance within fifteen days, but the goods were only cleared on 9 September 1988, at which …
Mohammad Aslam Khan was convicted under Section 22 read with Section 8(c) of the NDPS Act for possession of 50,000 Mandrex tablets seized from flat No.102 in Andheri. The prosecution relied on an agreement allegedly signed by the appellant, seized from the premises, and on statements made by the …
Costao Fernandes, a customs preventive officer, chased a vehicle suspected of smuggling gold and, during a scuffle, the driver died. He was prosecuted under Section 302 IPC, while claiming immunity under Section 155 of the Customs Act, 1962. The trial court and High Court denied the protection, …
The Customs officials seized foreign exchange worth Rs.13,27,212 being exported from India. During investigation, a co‑accused, Mr. Dudani, gave a statement to customs officers under Section 108 of the Customs Act, implicating both himself and the petitioner, Mr. Sukhawani, in the contravention. The …
The respondent, an exporter of coir yarn, initially obtained an "entry outwards" for vessel N and paid export duty at the 10% rate. Because the vessel lacked space, the goods were not exported and were later re‑shipped on vessel P after amending the shipping bills on 9 August 1966, by which time the …
Hyderabad Industries Ltd. and others imported asbestos fibre, which they obtained by separating the fibre from its parent rock using manual and mechanical means, and paid customs duty under entry 25.01.32. They challenged the levy of additional duty under Section 3(1) of the Customs Tariff Act, 1975 …
The Collector of Customs appealed against the CEGAT order that had accepted the importer’s declared price for zip rolls as the transaction value despite the importer’s forged certificate of North Korean origin. The Supreme Court held that Rules 3 and 4 of the Customs Valuation Rules presume a …
Raja Radio Co imported Class‑E high‑temperature resisting material consisting of presspahn paper laminated with polyester film and paid customs duty under heading 39.01/06 of the Customs Tariff Act, 1975, together with counter‑vailing duty under tariff item 17(2). The company later claimed a refund, …
The Trustees of Port of Madras sued M/s. Nagavedu Lungi and Co., the exporter‑consignor, and other parties for recovery of demurrage and incidental charges arising from textile goods that were illegally detained in the customs area of the Port of Madras by the Collector of Customs. The City Civil …
M/s Kajaria Exports Ltd. and others imported 5,000 metric tonnes of white cement and sought clearance under the Open General Licence provision of Appendix 6 List 8 Part III Item 33 of the 1984-85 Import and Export Policy. The authorities denied clearance, issuing a show‑cause notice that white …
Mahindra & Mahindra Ltd. entered into a ten‑year technical know‑how agreement with Peugeot, a French firm, paying a lump‑sum of 15 million French Francs. The company later imported CKD engine packs and service parts. The Customs Assistant Collector held that the invoice price of the CKD packs was …
The importers (Grand Slam International and others) brought goods by air to Delhi, where Customs detained the cargo and later issued detention certificates. The International Airports Authority of India (IAAI) and Central Warehousing Corporation (CWC), approved custodians under Section 45 of the …
Mis Ballar Pur Industries Ltd imported a granite press roll, a component used to finish paper, and the Collector (Appeals) classified it under tariff heading 84.31 of the Customs Tariff Act, 1975, attracting a 40% duty. The Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) re‑classified …
Mis Bombay Oil Industries Pvt. Ltd. imported bleachable mutton tallow in April 1978 and claimed a 30% customs duty exemption under Notification 141‑CUS/76, which required the tallow to meet a colour specification. The Customs House tested the tallow using the Indian Standards method (IS 548) and …
The appellants, importers of PVC resins and aluminium products, relied on government notifications under Section 25(1) of the Customs Act, 1962 that exempted their goods from customs duty up to a specified date. The Central Government later issued withdrawal notifications before the expiry dates, …
Mis Moorco (India) Ltd., a manufacturer of volumetric displacement type flow meters, imported components and accessories for use in its meters. The Assistant Collector classified the accessories under tariff heading 90.26, a general heading, relying on clause (c) of Rule 3 of the General Rules for …
The appellant's factory was raided and 28 packages of synthetic fabrics were seized under Section 110(1) of the Customs Act, 1962 on 29 May 1969. A show‑cause notice required by Section 124(1)(a) was served only on 19 December 1969, exceeding the six‑month period prescribed in Section 110(2). The …
M/s Pankaj Jain Agencies, an importer of ball bearing components, challenged Notification No. 142/86-Cus., issued under Section 25(1) of the Customs Act, 1962, which reduced an earlier exemption and raised customs duty on its imports. The petitioners argued that the notification was not in force at …
The petitioner, a publisher of Marxist literature, imported books containing the writings of Mao, Marx, Engels and Lenin in 1978. Customs seized the books and, after issuing multiple show‑cause notices, ordered their confiscation under Section 111(d) of the Customs Act, 1962, invoking Notification …
Hind Plastics imported PVC and paid customs duty and additional duty. It filed writ petitions in the Bombay High Court seeking a refund of duty on the packaging, claiming exemption under Notification No. 184‑CUS dated 2 August 1976 issued under section 25 of the Customs Act. The company argued that …
The police and customs officials recovered 101 silver ingots worth over Rs. 18 lakh from the appellant's wadi, which lay within the 50‑km specified area and the ingots were notified as specified goods. The appellant admitted the recovery but claimed he did not know how the ingots came to be there …
The Directorate of Enforcement arrested Deepak Mahajan under Section 35 of the Foreign Exchange Regulation Act (FERA) and produced him before a magistrate, who ordered his judicial remand under Section 167(2) of the Criminal Procedure Code (CrPC). Mahajan challenged the magistrate's jurisdiction, …
Navin Chemicals imported crude emetine under a duty‑exemption licence that required re‑export after processing. The goods were found to be emetine hydrochloride with impurities, leading the Additional Collector to confiscate them and offer a fine of Rs 10,000 for release. The company appealed to the …
The case concerned two ocean‑going vessels imported in 1968 under a customs exemption for ships not imported for breaking up. When the vessels were later scrapped in 1983‑84, the ship owners argued that duty should be calculated on the 1968 import value, while the Union of India contended that the …
Harbans Lal was arrested in March 1970 and a large quantity of gold and currency was seized under Section 110 of the Customs Act, 1962. The Collector extended the six‑month seizure period by another six months through an ex‑parte order without giving the appellant notice or a hearing, and later …
The appellants, Jain Exports Pvt. Ltd. and others, imported two consignments of refined industrial coconut oil in 1982 under an Open General Licence, but the 1980‑81 Import Policy listed coconut oil as a canalised item that could be imported only through the State Trading Corporation. The Customs …
The petitioners, who held temporary licences as Customs House Agents, were denied regular licences after failing to pass the written and oral examinations prescribed under the Customs House Agents Licensing Regulations, 1984. They challenged (i) the interpretation of Regulations 8 and 9, arguing …
The petitioners, Subhash Photographies, imported photographic machinery and claimed a concessional customs duty by classifying the equipment as "industrial plant" under Heading 98.01 of the Customs Tariff Act, 1975. The Customs authorities treated the machinery as falling under Chapter 90, levying a …
The petitioners imported ball bearings that arrived at Madras port on 20 February 1989 but could not be unloaded due to a strike. They presented a bill of entry on 27 February, which was received on 28 February, and entry inward was granted on 2 March 1989. The rate of excise duty was increased on 1 …
The appellants, Pine Chemical, imported gum rosin and declared it as 'OFF' grade with a CIF value of US$410 per tonne. Laboratory tests and intelligence reports later established that the actual grade was 'WG', a higher quality with a CIF value of US$465 per tonne, constituting a misdeclaration. The …
Bharat Heavy Electricals Ltd (BHEL) imported pressure gauges for steam turbines and paid basic customs duty of 40% under heading 90.24 and an auxiliary duty of 5%. BHEL claimed a refund of the auxiliary duty, invoking Notification No. 35/79 (exemption for parts of articles falling under heading …
The firm P.V. Mohammad Barmay Sons owned three vessels and, without Reserve Bank of India permission, purchased and fitted foreign engines, contravening Sections 5(1)(a) and (b) of the Foreign Exchange Regulation Act, 1947. A raid in 1974 led to a notice, show‑cause proceedings and a penalty of Rs …
The Supreme Court examined whether a person questioned under the Customs Act, 1962 or the Foreign Exchange Regulation Act, 1973 is entitled to the assistance of a lawyer. The petitioners argued that denial of counsel violated Article 20(3) and Article 21 of the Constitution, while the Department …
The petitioner, N.K. Bapna, Managing Director of a plastic manufacturing company, was issued a preventive detention order under Section 3(1) of the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974, for allegedly abetting smuggling of goods stored in bonded warehouses. …
MJ Exports Ltd., a recognised trading house, imported haemodialysers from West Germany under an Open General Licence (OGL) for "stock and sale" and cleared them for "home consumption" free of duty. The goods were repacked in India and exported to the USSR. Customs detained the goods, deeming the …
The Union of India and the Collector of Customs appealed against a Bombay High Court order that allowed the exporter S.R. Dugar to re‑export four consignments of raw silk yarn. The silk had been imported by Ms. Renu Pahilaj under an advance import licence that was later cancelled. The licence …
The petitioners, foreign nationals arrested for allegedly smuggling gold biscuits, were denied bail and subsequently detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). They challenged the detention, arguing that there was …
The All India Glass Manufacturers' Federation imported 5,000 metric tonnes of soda ash from Kenya and paid customs duty based on the invoice value. After distribution, the goods were found to be sub‑standard; the foreign seller compensated the Federation with a credit note reducing the price. The …
