Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
CAAR Mumbai ruled that export commissions exceeding 12.5% are excluded from "accepted value" for duty exemption benefits. The threshold applies to DFS and RoSCTL schemes.
CAAR Mumbai held that its earlier ruling on roasted areca nuts binds the current proceeding under precedent principles. Res judicata applies to administrative tribunals in customs matters.
Gujarat HC ruled that starch slurry qualifies under SION entry E22, making it eligible for Duty Free Import Authorization. The decision benefits chemical and textile sectors.
CESTAT Delhi held that mere disagreement over tariff classification does not amount to misconduct by a customs broker. Professional judgment in classification cannot be penalized.
CESTAT Kolkata ruled that undisclosed emails cannot be used to prove country of origin for customs duty purposes. The claimant must have prior opportunity to rebut such evidence.
CESTAT quashes customs duty demand on scrap imports for lack of evidence showing undervaluation or manipulation.
Allahabad HC holds that re-export under Section 80 requires prior declaration; absence bars relief for gold imported from Nepal.
Madras HC rules seized gold jewellery, suspected to be smuggled, does not qualify for automatic provisional release under Section 110A.
Madras HC rules that import date, not purchase order, determines eligibility for project import duty benefits under Section 18A.
Madras HC quashed suspension of a customs broker, citing unexplained delay and requirement for immediate, reasoned action.
Madras HC restored a time-barred customs appeal due to counsel's indisputable illness and existence of a substantive dispute.
Allahabad High Court upheld gold confiscation, ruling GST invoices insufficient to rebut presumption under Section 123 without credible evidence.