Custom Judgements
Liability cannot be imposed on the customs broker for undervaluation of exported goods
Bimal Jain 06 January 2023 at 09:39
The CESTAT, Chennai in M/s. Sri Velavan Logistics Services Private Limited v. The Commissioner of Customs [Customs Appeal No. 40352 of 2022 dated December 21, 2022] has held that the valuation of any goods could never be the domain of a Customs Broke
SC: Liability to pay customs duty invocable when DEPB license is fake/forged
Bimal Jain 06 October 2022 at 16:09
The Hon'ble Supreme Court of India in Munjal Showa Ltd. v. Commissioner of Customs and Central Excise [Civil Appeal Nos. 2576 of 2010 AND 5608 of 2011 dated September 23, 2022] dismissed both the appeals filed by the assessee and directed the adjudic
The Hon'ble Bombay High Court in Commissioner of Customs (Import) v. Dinesh BhabootmalSalecha [CUSTOM APPEAL (L) NO. 20820 OF 2022 dated September 8, 2022] held that for the interim release of goods under Section 110A of the Customs Act, 1962 ("the C
The Hon'ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi ("the CESTAT") in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order No. 50715 of 2022 dated August 12, 2022] dismissed the appeal stating tha
The Hon'ble Madras High Court in J.Ananad and K.Sivamani v. The Assistant Commissioner of Customs, Customs Division, Nagapattinam [Crl.O.P.No.14526 of 2020 and Crl.M.P.No.5548 of 2020 dated July 20, 2022] held that, the Magistrate without examining a
Waiver of pre-deposit is not tenable on account of financial inability
Bimal Jain 12 August 2022 at 14:17
The CESTAT, New Delhi in the matter of M/s Prem Kumar Ojha v.Commissioner of Customs-Jaipur I[Customs Miscellaneous Application No. 50245 of 2022 dated July 04, 2022] held that, in view of the afore-mentioned decisions by the Hon'ble Supreme Court an
Arbitrary valuation of goods not subjected to BIS specifications is invalid
Bimal Jain 04 August 2022 at 14:22
The CESTAT, Chennai in the matter of M/s. SK Enterprises v The Commissioner of Customs [CUSTOMS APPEAL No. 40017 of 2022 dated June 24, 2022] set aside and held that the revaluation of the goods which are not subjected to Bureau of Indian Standards (
Limitation period for granting refund not applicable to refund of Custom duty paid in excess
Bimal Jain 05 December 2021 at 18:49
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore ("CESTAT") in the matter of M/s FCI OEN Connectors v. Commissioner Of Central Tax & Central Excise, Cochin [Final Order No.20795/2021 dated October 21, 2021] held that when the
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Deify Infrastructures Limited v. Commissioner of Central Tax, Central Excise & Customs [Final Order No. 51927/2021 dated October 27, 2021], held tha
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