Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The CESTAT Chennai has upheld the reclassification of Lauric Acid under CTH 29159090, denying the claimed customs exemption. This decision highlights the importance of accurate classification in customs matters.
The CBIC has designated the Mumbai Customs Commissioner as the common adjudicating authority for pending Show Cause Notices (SCNs) across various customs offices, centralizing adjudication processes. This change aims to promote uniformity in decision-making.
CESTAT Kolkata has set aside a customs duty demand claiming undervaluation, holding that self-assessment was never contested. This indicates the importance of proper challenge procedures in customs assessments.
CESTAT Mumbai has set aside the revocation of a customs broker's license, citing a lack of evidence for alleged violations of the CBEC (Licensing Regulations). This ruling emphasizes due process in administrative actions.
The Bombay High Court confirmed CESTAT’s verdict, ruling no evidence found of customs law violations by the broker, allowing retention of the customs broker licence.
The CESTAT ruled that Customs must pay interest on delayed refunds of Extra Duty Deposit, emphasizing that delays attract statutory interest regardless of litigation.
The CBIC has designated a common adjudicating authority for multiple customs show cause notices, aimed at enhancing the consistency of adjudication processes under the Customs Act.
The CESTAT determined penalties on an importer were inappropriate because all relevant documents were submitted, including a certificate from an authorized agency. The Tribunal attributed any assessment failures to customs authorities.
The CESTAT Mumbai ruled that electronic evidence presented for a customs duty demand was insufficient under Section 138C requirements, quashing the demand.
The CESTAT Delhi determined that multifunction protection devices qualify for customs exemption as they maintain their essential character as relays. Ancillary features do not alter this classification.
The government modified concessional customs rates under the India-UAE CEPA, effective May 13, 2026.
CBIC has implemented system-based identification and fast-track clearance for hazardous import cargo starting July 1, 2026.