CESTAT Deletes Penalties for Reliance on Authorized Certificate
CESTAT has deleted penalties imposed on an importer who correctly relied on a certificate issued by an authorized agency during customs assessment.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
CESTAT has deleted penalties imposed on an importer who correctly relied on a certificate issued by an authorized agency during customs assessment.
CESTAT has ruled that customs cannot confiscate gold if GST records and purchase documents establish lawful ownership, highlighting the burden of proof under Section 123.
The Enforcement Directorate's arrest of Games Kraft directors was declared illegal by the court due to insufficient evidence and reliance on prior FIRs.
The Gujarat High Court has quashed a corrigendum that introduced new allegations after the conclusion of the adjudication hearing, affirming the need for procedural integrity.
CESTAT ruled that assessed shipping bills cannot be reopened after export, setting aside the denial of DEPB benefits for the importer.
CESTAT has ruled that customs must apply sequential valuation rules before invoking Rule 8 for duty assessments, emphasizing the necessity of following established procedures.
The Gauhati High Court has quashed the customs seizure of areca nuts, ruling that mere suspicion cannot substitute the statutory requirement for establishing foreign origin.
The Gauhati High Court has upheld the customs seizure of areca nuts, affirming that objective circumstances justified the statutory basis for belief under Section 110.
The CAAR has ruled that Greek Zante Currants qualify as raisins for customs classification, allowing them to be eligible for exemption under Notification No. 45/2025.
The CAAR has ruled that compact laser engraving machines do not fall under the purview of anti-dumping duties as per Notification No. 15/2023.
The Customs Authority for Advance Rulings (CAAR) has determined that laser-marked diamonds are classified as semi-processed, thus ineligible for the customs duty exemption under Sr. 345.
CAAR has clarified that the Customs exemption under Notification 45/2025 is strictly applicable to research activities only, disallowing benefits for Exhibit Batch imports due to breaches of notification conditions.