Custom Judgements

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

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.

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

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

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

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

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

The Hon’ble Supreme Court relying upon its own case in the case of Commissioner of Customs, Ahmedabad Vs. M/s. Essar Steel Ltd. [2015(319) ELT 202] held that the services in terms of Technical Know-how Agreement has been provided post importation, an

The Hon’ble CESTAT, Chennai relying upon the decision of the Hon’ble Supreme Court in case of Eicher Tractors Ltd. Vs. Commissioner of Customs [2000 taxmann.com 53 (SC)] which was followed by the Tribunal in various decisions, held that since there w

The Hon’ble Tribunal allowed the appeal in favour of the Appellant and held that the no Customs duty is leviable on quantity of burning loss as it is neither cleared out of the custom bonded warehouse for home consumption nor otherwise disposed of, b