Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
Madras HC quashes ₹20 lakh penalty on customs broker due to lack of evidence of knowledge, involvement, or abetment in prohibited export.
CESTAT Ahmedabad sets aside ₹25,000 penalty under Section 114AA after underlying customs duty demand was held time-barred.
Calcutta HC directs correction of 17 EDI shipping bills from 'N' to 'Y' reward flag and processing of MEIS benefits by 31 Dec 2026 due to inadvertent error.
The Gujarat High Court upheld confiscation of concealed gold, holding that goods imported in breach of statutory restrictions are ‘prohibited’ under the Customs Act, and no automatic right to redemption exists.
The Delhi High Court ruled that gold smuggled in violation of statutory import conditions is 'prohibited goods' under the Customs Act, and redemption under Section 125 is a discretionary remedy, not a right.
Delhi HC dismissed petition challenging ₹3 crore penalty; alternate remedy under customs law available.
Calcutta HC quashed duty demand against bona fide DFIA licensee purchaser; fraud not imputable.
Madras HC ruled provisional attachment under Section 110(5) cannot extend beyond statutory period; directed defreezing.
Madras HC quashed disproportionate drawback recovery and ordered refund with interest.
Madras HC remanded air and oil filter classification as HSN triple test was ignored by appellate authority.
CESTAT Delhi confirmed classification of 100% PVC protector tube under CTH 39172310, extending limitation and penalties for misdeclaration.
CESTAT Mumbai overturned duty enhancement, confiscation, and penalties due to insufficient evidence on Iranian cargo origin.