Custom Judgements

The CESTAT, New Delhi, in Commissioner of Customs & Excise v. M/s Premier Plastic Industries [Customs Appeal Nos. 52896, 52897 & 52904 of 2016; Final Order Nos. 51356-51358/2026, dated 21.08.2026], allowed all three departmental appeals and restored

The Supreme Court, in M/s. Carestream Health India Pvt. Ltd. v. Commissioner of Customs, examined the correct customs classification of imported Dryview 6850 Laser Imagers under the Customs Tariff Act, 1975. The key issue was whether the laser imager

CESTAT Mumbai: Customs Broker Licence Suspension Set Aside for Breach of Mandatory 15-Day Hearing Timeline

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, in M/s. Elektron Lighting Systems Pvt. Ltd. v. Principal Commissioner of Customs, Final Order Nos. 51286-51287/2026 dated 07.08.2026, dealt with the classification of imported

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has set aside a penalty of Rs. 1.50 lakh imposed under Section 112A of the Customs Act, 1962, on a G-Card holder of a Customs House Agent (CHA).

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has held that umbrella panel fabric cut into predetermined triangular shapes and sizes is classifiable as a “made-up textile article” under Customs Tariff Heading (CTH) 6307 an

The Hon'ble Supreme Court in the case of Commissioner of Customs, Ahmedabad v. Adani Enterprises Ltd. [Civil Appeal No. 32471/2025, order dated October 10, 2025], after condoning the delay and uphold the CESTAT Ahmedabad judgement that the imports of

The Hon'ble Supreme Court in the case of Union of India and Ors. v. M/s. B.T. Patil and Sons Belgaum (Construction) Pvt. Ltd. [Civil Appeal No. 7238 of 2009 dated February 05, 2024] upheld the decision of the Hon'ble Division Bench of High Court of K

The CESTAT Bangalore, in the case of Mr. Rafeek K.T. v. Commissioner of Customs, Cochin [Customs Appeal No. 20074 of 2020 dated October 25, 2023] allowed the Appeal and held that the penalty cannot be imposed on the Appellant solely based on the retr

The CESTAT, Bangalore in the case of The Commissioner of Customs v. M/s. Kronos Systems India Pvt. Ltd. [Customs Appeal No. 558 of 2010 dated October 20, 2023] held that, the Kronos 4500 Touch ID terminal chips are classifiable under the category of