SC Dismisses Customs Appeals: Tax Effect Below ₹2 Crore Threshold
Supreme Court dismisses customs appeals involving ₹1.29 crore dispute, citing updated ₹2 crore monetary threshold under CBIC circular.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
Supreme Court dismisses customs appeals involving ₹1.29 crore dispute, citing updated ₹2 crore monetary threshold under CBIC circular.
Delhi HC upheld appropriation of voluntary customs payments for earlier imports where liability was admitted.
In a key ruling, CESTAT Kolkata has quashed a penalty imposed under Section 112(a)(ii) after the principal customs allegations against the importer were found lacking. This case underscores the importance of solid legal grounds for imposing penalties.
The CBIC mandates that Customs zones appoint senior officers for expedited clearance of pollution response equipment, enhancing India's readiness for marine pollution incidents.
CESTAT quashes customs duty demand on scrap imports for lack of evidence showing undervaluation or manipulation.
Allahabad HC holds that re-export under Section 80 requires prior declaration; absence bars relief for gold imported from Nepal.
Madras HC rules seized gold jewellery, suspected to be smuggled, does not qualify for automatic provisional release under Section 110A.
Madras HC rules that import date, not purchase order, determines eligibility for project import duty benefits under Section 18A.
Madras HC quashed suspension of a customs broker, citing unexplained delay and requirement for immediate, reasoned action.
Madras HC restored a time-barred customs appeal due to counsel's indisputable illness and existence of a substantive dispute.
Allahabad High Court upheld gold confiscation, ruling GST invoices insufficient to rebut presumption under Section 123 without credible evidence.
CESTAT Allahabad set aside confiscation of nearly 4 kg gold, holding that Customs failed to prove smuggling or establish reasonable suspicion.