Custom Judgements

Walltop computer to be classified as ‘automatic data processing machine’ under Customs Tariff heading 8471 41 90

Bimal Jain 10 January 2023 at 11:05

Advance Ruling No. KAR ADRG 48/2022 dated December 12, 2022

Posted in Custom | 304 Views

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

Posted in Custom | 92 Views

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

Posted in Custom | 516 Views

Whether Importer can be treated as the original owner of Goods for Provisional Release of Seized Goods under Customs Act

Bimal Jain 19 September 2022 at 13:21

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

Posted in Custom | 211 Views

Voluntary deposit made during investigation and appropriated against the demand cannot be treated as pre-deposit and thus cannot be refunded

Bimal Jain 13 September 2022 at 13:09

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

Posted in Custom | 381 Views

Recording statement of accused is necessary pre-condition, before initiating proceedings for evasion of custom duty

Bimal Jain 16 August 2022 at 10:37

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

Posted in Custom | 243 Views

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

Posted in Custom | 248 Views

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 (

Posted in Custom | 215 Views

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

Posted in Custom | 534 Views

Deleted addition of value of goods deemed to be supplied in execution of works contract services in trading turnover

Bimal Jain 15 November 2021 at 09:31

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

Posted in Custom | 145 Views