Customs Duty Weekly Flashback: 9 To 15 November 2025

Customs Duty Weekly Flashback for the period from 09 to 15 November 2025. Supreme Court Supreme Court Upholds 3 Month Limitation Period Under Customs Act, 1962 Case Title: Puspha L. Tolani Versus DRI Case No.: Curative Petition (C) No. 214 Of 2025 The Supreme Court of India HAS dismissed a curative petition by upholding its earlier decision that reaffirmed the three-month limitation period for proceedings initiated under the Customs Act, 1962. CESTAT Customs Commissioner Rightly Extend Time for SCN in Branded Goods Mis-Declaration Case: CESTAT Case Title:M/s Mehra Fabrics Versus Commissioner of Customs Case No.: Customs Appeal No. 569 Of 2010 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has upheld the decision of the Commissioner of Customs, ICD Tughlakabad, to extend the time period for issuance of a show cause notice in a case involving alleged large-scale mis-declaration of imported goods. DRI Can’t Reassess Already Enhanced Values: CESTAT Quashes Rs. 21 Lakh Customs Demand on DTH Component Imports Case Title: M/S H.R. Electronics Versus Commissioner Of Customs (Import & General)- New Delhi Case No.: Customs Appeal No. 148 Of 2008 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a customs duty demand of Rs. 21.09 lakh raised against a Delhi-based firm for alleged undervaluation of DTH receiver components. Oppo Mobiles Not Liable to Pay Customs Duty on Imported Microphones, Receivers Used in PCBA Manufacturing: CESTAT Case Title: M/s. Oppo Mobiles India Pvt. Ltd. Versus The Principal Commissioner of Customs (Import) Case No.: CUSTOMS APPEAL NO. 51026 OF 2020 In a major relief to Oppo Mobiles India , the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that the company could not be denied exemption from customs duty on the import of microphones and receivers used in the manufacture of printed circuit board assemblies (PCBA) for mobile phones. CESTAT Upholds Rs. 10 Lakh Penalty On Customs Broker for Filing Benami Shipping Bills Case Title: M/S Planet World Cargo Versus Commissioner Of Customs Export Case No.: CUSTOMS APPEAL NO. 55177 OF 2023 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has upheld a ₹10 lakh penalty imposed on the Customs Broker for its role in filing fraudulent export documents (benami shipping bills) on behalf of a fictitious exporter. CESTAT Upholds Confiscation of Rs. 77 Lakh Imported Electronic Goods Over Fake Invoices and Smuggling Allegations Case Title: M/s Elgin Electronics Versus Customs Commissioner Case No.: Customs Appeal Nos. 637 & 638 of 2011 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has upheld the confiscation of imported public address (PA) systems and electronic equipment worth over ₹77 lakh, after finding that the importer failed to prove lawful import and had relied on fabricated invoices and fictitious suppliers. Xiaomi Involved In Customs Duty Evasion By Not Disclosing Royalty And Licence Fee Payments: CESTAT Upholds Demand Case Title: M/s. Xiaomi Technology India Pvt. Ltd. Versus Principal Commissioner of Customs Case No.: Customs Appeal No. 40085/2024 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has upheld substantial customs duty demands against Xiaomi Technology India Pvt. Ltd., finding that the company was involved in customs duty evasion as it failed to disclose royalty and licence fee payments that should have been included in the assessable value of imported mobile phones and components.

Customs Duty Weekly Flashback: 9 To 15 November 2025

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GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC

Notification For Rectifying ITC Orders U/S 16(4) Ignored by Appellate Authority: Calcutta HC Remands Back

Telangana Govt. Issues SOP On Prevention, Rectification Of Multiplicity Of Orders For Same Cause Of Action Under TGST Act, 2017

GSTN Issues Advisory on Mandatory Furnishing of Bank Account Details Under Rule 10A

GST Dept. To Consider Amended Business Address Before Passing GST Registration Cancellation Order: Delhi HC

SGST Tax Officer Can’t Be Suspended Merely For Submitting Late Report In Fake ITC Case: Allahabad HC

GST Officer Gave No Reasons Beyond Claim That Taxpayer ‘Did Not Reply’: Delhi HC Quashes Demand

SC Seeks Detailed Affidavit From Trader After GST Dept. Fails to Release Seized Areca Nuts Despite Prior Orders

Can I gift mutual funds to my wife? Know Taxability

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products