Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
CAAR Delhi rules that components of IPTV set-top boxes must be classified individually under the Customs Tariff. Integrated classification not permitted if separately imported.
CAAR Delhi rules PVC, PS, and PU decorative wall panels fall under CTH 3925 as builders’ ware, not plastics articles. Classification impacts duty treatment for construction materials.
CESTAT Mumbai upholds classification of brown rice protein powder under CTH 3504 as a protein concentrate. The ruling confirms eligibility for corresponding duty rates.
CAAR Mumbai rules imported orthodontic sheets are plastic materials, not dental appliances, affecting duty rates and GST classification.
Gujarat HC rules starch slurry qualifies under SION entry E22, allowing exporters duty reimbursement under DFIA scheme.
CBIC extends exemption from basic customs duty and AIDC on cotton imports under HSN 5201 until 31 December 2026 via Notification 35/2026-Customs.
CBIC notifies Anekollu, Tamil Nadu, as an authorized location for customs operations. The move aims to facilitate trade in Krishnagiri district.
CESTAT Delhi sets aside Section 112 penalty on Him Logistics, holding no act of omission or commission was established.
Madras HC allows detained gold jewellery to be returned for re-export to Saudi Arabia, subject to adjudication and payment of minor penalty.
CESTAT Mumbai upholds suspension of NVOCC registration for failure to comply with customs directives on detention and demurrage waivers.
CBIC notifies mechanism for authenticating Export Declaration Forms at non-EDI locations under FEMA Regulations, 2026, effective 1 Oct 2026.
Customs, Excise and Service Tax Appellate Tribunal (CAAR) benches in Delhi and Mumbai rejected multiple applications for roasted areca nut classification, citing binding Madras High Court precedent.