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Custom Judgements



Request for withdrawal of appeal is pending consideration post benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Learned Counsel on behalf of the appellant has mailed Form SVLRDS-1 and SVLDRS-4 to the Registry. Same is perused.

Posted in Custom |   103 Views



The order dated July 05, 2019 passed by the Commissioner of Customs (Airport and General)1 revoking the Customs Broker License2 of the appellant and also forfeiting the security deposit and imposing penalty has been assailed in this appeal.

Posted in Custom |   86 Views



M/s MetLife Global Operations Support Center Private Limited1 has filed this appeal for setting aside the order dated March 29, 2014 passed by the Commissioner (Appeals), Central Excise, Delhi2, by which the order dated March 28, 2013 passed by the A

Posted in Custom |   86 Views



The appellant is engaged in the manufacture and sale of automobiles and in this regard, it imports various parts and components.

Posted in Custom |   103 Views



M/s Hanuman Prasad and Sons1 and M/s Niraj Silk Mills2 had imported various kinds of polyester knitted fabric of different weights and colours3 and had submitted 27 and 9 Bills of Entry respectively, declaring the value of the goods @ 1.2 USD per kg.

Posted in Custom |   370 Views



F. No. 7/5/2020-DGTR.—Having regard to the Customs Tariff Act 1975 as amended (hereinafter referred as the ―Act‖) and the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Inju

Posted in Custom |   149 Views



The Hon’ble CESTAT, Mumbai relying upon the case of Commissioner of Customs, Cochin Vs. Rajesh Chemicals – [2006 (196) E.L.T. 64 (Tri-Bang)], held that the provision of unjust enrichment wouldn’t be applicable as the excess amount paid by mistake was

Posted in Custom |   3004 Views



The Hon’ble Apex Court held that price was genuinely revised & gets reduced by amending the MOA and there was nothing wrong on the part of the Appellant to declare the price in the BOE. Hence, Customs duty should be determined on the basis of assessa

Posted in Custom  1 comments |   2549 Views



Hon’ble Tribunal held there is no reason to differentiate between the cars imported under Carnet and the cars imported otherwise. Valuation under Section 14 of the Customs Act clearly provides that the value shall be the transaction value where the b

Posted in Custom |   2518 Views



The Hon’ble High Court of Delhi held that 'Duty' as defined in Section 2(15) of the Customs Act, is wide enough to cover all kinds of duty, including SAD. Hence, as per Section 3(8) of Customs Tariff Act, provisions of Customs Act insofar as they rel

Posted in Custom |   2467 Views