Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
CESTAT Ahmedabad confirmed export obligation dues under EPCG scheme but quashed confiscation and penalties for procedural fairness.
The Madras High Court has ruled that Indian currency seized during a Hawala investigation is classified as a 'thing' under Section 110(3) of the Customs Act, which is not subject to the six-month release rule for goods. This judgment clarifies the legal status of currency in customs law.
The CESTAT Kolkata has set aside penalties against CHA Arghya Sengupta in a Paraquat misdeclaration case, stating that penalties cannot be imposed without corroborative evidence from the importer. This ruling underscores the need for sufficient evidence in customs-related penalties.
The CESTAT ruled that ownership of seized gold is established through GST documents, disallowing confiscation. Burden under Section 123 of the Customs Act was deemed fulfilled by the importer, making confiscation unsustainable.
The CESTAT Kolkata ruled that Indian currency cannot be confiscated under the Customs Act without clear evidence linking it to smuggling. Investigative statements alone do not suffice to justify cash seizure.
Concessional import duty on gold, silver, and platinum has been increased from 4.35% to 10% under recent customs notifications.
CESTAT Mumbai ruled that a customs demand lacks legal standing without a mandatory show cause notice as prescribed by the Customs Act.
The Tripura High Court granted leave to appeal a trial court decision that ordered the release of seized gold, contradicting confirmed confiscation by appellate authorities.
The CESTAT Bangalore classified an automatic soap dispenser under CTI 8424 89 90, rejecting its categorization as a toiletry spray per HSN notes.
The Indian government has increased the concessional import duty on gold, silver, and platinum from 4.35% to 10%. This change is effective from May 13, 2026, under Notification 57/2000-Customs.
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.