Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The CESTAT ruled that Customs must pay interest on delayed refunds of Extra Duty Deposit, emphasizing that delays attract statutory interest regardless of litigation.
The CBIC has designated a common adjudicating authority for multiple customs show cause notices, aimed at enhancing the consistency of adjudication processes under the Customs Act.
The CESTAT determined penalties on an importer were inappropriate because all relevant documents were submitted, including a certificate from an authorized agency. The Tribunal attributed any assessment failures to customs authorities.
The CESTAT Mumbai ruled that electronic evidence presented for a customs duty demand was insufficient under Section 138C requirements, quashing the demand.
The CESTAT Delhi determined that multifunction protection devices qualify for customs exemption as they maintain their essential character as relays. Ancillary features do not alter this classification.
The government modified concessional customs rates under the India-UAE CEPA, effective May 13, 2026.
CBIC has implemented system-based identification and fast-track clearance for hazardous import cargo starting July 1, 2026.
CESTAT Hyderabad ruled that foreign markings on seized gold alone cannot substantiate smuggling allegations without further evidence.
CESTAT Ahmedabad ruled that a partner of a penalized firm cannot face separate penalties for the same violation under customs law.
The CBIC has revised customs tariff values for gold, silver, and edible oils, effective from May 16, 2026.
CESTAT ruled that mandarin juice concentrate is classified as 'juice of any other single citrus fruit,' upheld duty demand while quashing penalties.
The CBIC has mandated a system for identification and expedited clearance of hazardous cargo, effective July 1, 2026. Importers must declare hazardous goods at an item level to comply with the new regulations.