Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
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.
The Delhi High Court has affirmed that high-purity gold jewelry cannot be confiscated simply due to its purity level. Redemption upon payment of fine and duty is permitted.
The CESTAT upheld a penalty against a customs broker for facilitating the transport of duty-free goods to unauthorized locations. The decision reinforces compliance obligations under customs regulations.
CAAR Mumbai declines to rule on roasted areca nut classification, citing binding precedent from Bombay HC on identical issue.
CBIC issued Notification No. 89/2026-Customs, revising tariff values for edible oils, gold, silver, brass scrap, and areca nuts effective 31 October 2026. The update impacts valuation and duty assessment.
CAAR Mumbai permitted Sai Kripa Enterprises to withdraw its advance ruling application on walnut imports under DFIA before pronouncement, invoking Regulation 20.
The Delhi High Court ruled that the absence of a written show-cause notice does not automatically entitle the release of seized gold bars. The ruling reinforces the need for proper substance in customs proceedings.
The CBIC has issued a circular prescribing procedures for IGST payment on raw sugar imported under the AA scheme converted to TRQ. This update aims to streamline compliance for importers in the sugar industry.
The Calcutta High Court ruled that mere negligence does not constitute abetment in customs proceedings, thereby setting aside a ₹5 lakh penalty imposed on a Customs House Agent for paperwork issues.
The CBIC has issued a notification adding Udangudi, Tamil Nadu, as a designated point for unloading imported coal, amending earlier notifications. This underscores efficient handling of coal imports.
The CESTAT Chandigarh has allowed the provisional release of seized silver jewellery for re-export on the execution of a bond valued at the goods' worth. This ruling signifies a procedural flexibility in customs disputes.