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Customs Act

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NDPS Act Has Overriding Effect Even In Customs Area: Rajasthan High Court Refuses Bail In ₹15.5 Crore Hydroponic Weed Seizure

NDPS Act Has Overriding Effect Even In Customs Area: Rajasthan High Court Refuses Bail In ₹15.5 Crore Hydroponic Weed Seizure

12 Dec 2025 10:25 AM IST

Customs Act | Prohibition Includes Restriction: CESTAT Chennai Holds S.111(d) Covers Both Complete & Partial Restricted Imports

Customs Act | 'Prohibition Includes Restriction': CESTAT Chennai Holds S.111(d) Covers Both Complete & Partial Restricted Imports

11 Dec 2025 12:15 PM IST

Separate Proceedings Under Customs Act Not Permissible Once CBLR Proceedings Are Initiated: CESTAT Kolkata

Separate Proceedings Under Customs Act Not Permissible Once CBLR Proceedings Are Initiated: CESTAT Kolkata

10 Dec 2025 1:20 PM IST

Customs | Bills Of Entry Cannot Be Reassessed After Clearance Merely To Claim Refund Based On Later SC Judgment: CESTAT Mumbai

Customs | Bills Of Entry Cannot Be Reassessed After Clearance Merely To Claim Refund Based On Later SC Judgment: CESTAT Mumbai

8 Dec 2025 6:30 PM IST

S. 138B Customs Act | Witness Statements Inadmissible Without Cross-Examination Unless Non-Availability Proven: Gujarat High Court

S. 138B Customs Act | Witness Statements Inadmissible Without Cross-Examination Unless Non-Availability Proven: Gujarat High Court

3 Dec 2025 4:10 PM IST

Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions Findings

Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions' Findings

3 Dec 2025 11:35 AM IST

S.128A Customs Act | Six-Month Timeline To Decide Appeals Not Mandatory, But Must Apply Where Possible: Delhi High Court

S.128A Customs Act | Six-Month Timeline To Decide Appeals Not Mandatory, But Must Apply Where Possible: Delhi High Court

27 Nov 2025 12:40 PM IST

Delhi HC Allows Time-Barred Appeal Against Customs Confiscation Of Gold, Says Traveller Cannot Be Left Remediless Due To Wrong Legal Advice

Delhi HC Allows Time-Barred Appeal Against Customs' Confiscation Of Gold, Says Traveller Cannot Be Left Remediless Due To Wrong Legal Advice

25 Nov 2025 5:20 PM IST

Customs Act | Goods Already Re-Exported Cannot Be Confiscated: CESTAT Mumbai Sets Aside Absolute Confiscation Order

Customs Act | 'Goods Already Re-Exported Cannot Be Confiscated': CESTAT Mumbai Sets Aside Absolute Confiscation Order

21 Nov 2025 5:50 PM IST

Customs Act | Electronic Evidence From Unsealed CPU Without Certificate U/S 139C Cannot Form Basis Of Assessment: CESTAT

Customs Act | Electronic Evidence From Unsealed CPU Without Certificate U/S 139C Cannot Form Basis Of Assessment: CESTAT

6 Nov 2025 6:17 PM IST

Differential Duty Paid For Provisional Release Not Pre-Deposit; Refund Interest Payable Only At 6% U/S 27A Customs Act: CESTAT

Differential Duty Paid For Provisional Release Not Pre-Deposit; Refund Interest Payable Only At 6% U/S 27A Customs Act: CESTAT

3 Nov 2025 9:45 PM IST

Customs Act | Excel Sheet Recovered From Assessees Email Can Be Relied Upon For Valuation Even Without S.138C Certificate: CESTAT

Customs Act | Excel Sheet Recovered From Assessee's Email Can Be Relied Upon For Valuation Even Without S.138C Certificate: CESTAT

29 Oct 2025 9:45 PM IST

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