Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
CESTAT Mumbai quashed MEIS-related duty demand, holding that export assessments had attained finality. The tribunal ruled that reopening expired without jurisdiction.
CBIC mandates provisional assessment and high-value guarantees on hydraulic rock breakers and alloy steel chisels from Malaysia due to suspected anti-dumping duty evasion. Guarantees set at 162.50% and 29.21% respectively.
Delhi HC ruled that a customs broker cannot be penalised solely for not personally meeting the exporter. The court held that compliance is determined by documentation and declaration accuracy, not physical interaction.
Delhi High Court held that a civil court decree on BRC cancellation does not bind the Customs Department, which retains independent statutory authority in drawback proceedings.
The Gujarat High Court held that maize/corn starch qualifies as an immediate input under SION Entry E22, entitling importers to duty-free benefits under the Duty-Free Import Authorisation scheme for manufacturing liquid glucose.
The Gujarat High Court held that maize/corn starch qualifies for duty-free import under DFIA as an immediate input for manufacturing liquid glucose under SION Entry E22.
The Gujarat High Court has ruled maize/corn starch qualifies for duty-free import under SION Entry E22 as an immediate input for liquid glucose manufacturing, allowing DFIA benefits under the Export Promotion Policy.
CESTAT has set aside penalties under Section 78 of the Finance Act, 1994, in a ₹2.12 lakh service tax dispute, citing revenue neutrality and valid CENVAT credit. The ruling reinforces limits on penalty imposition where tax credit is legitimately claimed.
CESTAT Delhi held that disagreement over tariff classification does not constitute negligence or misconduct by a customs broker. Errors in judgment are not malpractice.
CESTAT Kolkata held that emails not disclosed during inquiry cannot be used to support origin allegations. Evidence must be part of the adjudication record to sustain penalty.
CESTAT Kolkata set aside the confiscation of 3.15 kg of gold, ruling that the absence of foreign markings and lack of evidence of smuggling vitiated the action. Authorities must prove foreign origin for confiscation.
The Gujarat High Court ruled that maize/corn starch is entitled to duty-free import benefits under SION Entry E22 as it is an immediate input in liquid glucose production through hydrolysis.