Customs Duty Weekly Round Up: 30 November To 06 December 2025

Here’s a Customs Duty Weekly Round Up from 30 November to 06 December 2025. Delhi High Court Delhi HC Refuses To Release of 222g Gold Bangles, File Statutory Appeal Against Customs Confiscation Order Case Title: Roovi Versus Customs Commissioner Case No.: W.P.(C) 9063/2025 & CM APPL.48625/2025 The Delhi High Court has declined to order the immediate release of gold jewellery seized by Customs and has instead directed the petitioner to pursue the statutory appellate remedy against an adverse adjudication order. Delhi High Court Flags Delay in Verification of Country-of-Origin Certificates, Orders Expedited Action in Dyed Fabrics Import Dispute Case Title: M/S Roshanindra And Sons Llp Versus Commissioner Of Customs (Import) & Anr. Case No.: W.P.(C) 16474/2025 The Delhi High Court has directed the Customs Department to expedite pending verification of Country-of-Origin (COO) certificates and return bank guarantees in a dispute concerning alleged wrongful availing of preferential duty benefits on imported dyed fabrics from Malaysia. Customs Dept. Disobeyed Court’s Order By Not Releasing of Passenger’s Gold Chain, iPhone: Delhi HC Warns Rs. 20K Cost For Further Withholding Case Title: Dhruv Mittal versus Customs Commissioner Case No.: W.P.(C) 12774/2025 The Delhi High Court has pulled up the Customs Department at IGI Airport for failing to comply with its earlier order directing the release of a detained gold chain and an iPhone belonging to a passenger, observing that the conduct of the authorities amounted to “clear disobedience” and further warned that continued delay would result in Rs. 20,000 being payable to the petitioner as costs. Rajasthan High Court Pre-Deposit Hardship to Be Considered by CESTAT: Rajasthan High Court The Rajasthan High Court (Jaipur Bench) has dismissed a writ petition filed by a Delhi-based logistics company challenging a customs order, holding that the Central Excise and Service Tax Appellate Tribunal (CESTAT) is the appropriate forum for appellate relief. Telangana HC Grants Bail to Accused in Ganja Seizure Case at Hyderabad Airport Case Title: Adnan Ali Versus The Superintendent of Customs (Preventive) Case No.: Criminal Petition No.15494 Of 2025 The Telangana High Court has granted bail to Adnan Ali in a narcotics case involving the seizure of 9.2 kg of ganja at Rajiv Gandhi International Airport (RGIA), Hyderabad. Kerala High Court Kerala HC Dismisses Importer’s Plea, Citing Pending Customs Adjudication on Alleged Misclassification of Nata De Coco Imports Case Title: Sri. Shimwas Hussain Versus The Addl./Joint Commissioner Of Customs Case No.: WP(C) NO. 33519 OF 2025 The Kerala High Court has refused to intervene in a dispute over the classification of imported Nata de Coco, dismissing a writ petition filed by Kannur-based importer who challenged the seizure of his goods and the conditions imposed for their provisional release. Kerala High Court Orders Customs to Grant Refunds to Timber Importers; Rejects Higher Conversion Factor for Pre-2012 Imports Case Title: M/S.National Timbers Versus UOI Case No.: WP(C) NO. 15946 OF 2011 In a major relief to timber importers across Kerala, the High Court of Kerala has quashed multiple orders issued by Customs authorities and directed them to grant pending refunds of additional customs duty by adopting a timber conversion factor favourable to the importers. Punjab & Haryana High Court Punjab & Haryana High Court Upholds DRI’s Jurisdiction As ‘Proper Officer’ to Issue SCNs The Punjab & Haryana High Court has dismissed three long-pending writ petitions filed in 2007 by Ludhiana-based bicycle and component exporters, holding that the Directorate of Revenue Intelligence (DRI) officers are “proper officers” for issuing show cause notices (SCNs) under Section 28 of the Customs Act, 1962. Orissa High Court Fe Content in Iron Ore Fines Must Be Determined on Wet Metric Ton Basis: Orissa HC Dismisses Customs Appeal Case Title: Commissioner of Customs (Preventive), Bhubaneswar Versus M/s. S.M. Niryat Pvt. Ltd. Case No.: OTAPL No.72 of 2025 The Orissa High Court has dismissed an appeal filed by the Commissioner of Customs (Preventive), Bhubaneswar, upholding the Customs, Excise and Service Tax Appellate Tribunal’s (CESTAT) decision that iron ore fines must be assessed based on Wet Metric Ton (WMT) for determining Fe content, and not on the Dry Metric Ton (DMT) basis used by the adjudicating authority. Karnataka High Court Karnataka HC Quashes Customs Order for Ignoring CESTAT Directions on Rs. 4.05 Cr STPI Export Data & NFE Compliance Case Title: Veetech Infoline Private Limited Versus The Additional Commissioner Of Customs Case No.: Writ Petition No.30257 Of 2025 (T-Cus) The Karnataka High Court has set aside an Order-in-Original passed by the Bengaluru City Customs Commissionerate holding that the adjudication was “cryptic, laconic, non-speaking and violative of principles of natural justice” as the adjudicating authority has failed to consider the evidence of Net Foreign Exchange earnings, STPI confirmation of exports worth Rs. 4.05 Crores, and claims of depreciation on capital goods under Notification No. 52/2003-Cus, which could reduce duty liability to zero. CESTAT Face-Recognition Access Control Terminals Qualify As Automatic Data Processing Machines Under CTH 8471: CESTAT Case Title: M/s.Face IT Systems LLP Versus Commissioner of Customs (Airport & ACC), Kolkata Case No.: Customs Appeal No.76501 of 2025 In a significant ruling impacting importers of biometric and AI-based hardware, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has held that face-recognition access control terminals qualify as Automatic Data Processing (ADP) Machines under Customs Tariff Heading (CTH) 8471, and not as electrical machinery under CTH 8543 as alleged by the department. AAR IGST Exemption on Lease of Rig Equipment from FTWZ to DTA: CAAR Applicant’s Name: Seros Energy Private Limited The Customs Authority for Advance Rulings (CAAR), Mumbai has delivered a significant ruling allowing Seros Energy Private Limited to avail IGST exemption on the movement of rig-related equipment from a Free Trade Warehousing Zone (FTWZ) to a Domestic Tariff Area (DTA) under a lease arrangement. MOOWR scheme | Anti-Dumping Duty Applicable on Warehoused Aluminium Frames Cleared After September 27, 2024: CAAR Applicant’s Name: Swelect HHV Solar Photovoltaics Private Limited In a ruling that will significantly impact businesses operating under the MOOWR (Manufacture and Other Operations in Warehouse) scheme, the Customs Authority for Advance Rulings (CAAR), Mumbai, has held that anti-dumping duty (ADD) imposed on aluminium frames for solar panels will apply to all clearances made on or after September 27, 2024, even if the goods were imported months earlier. Whether Duty-Free Import of Used Automation Equipment for Refurbishment Is Permissible? CAAR Clarifies Applicant’s Name: Wipro Pari Robotics Pvt. Ltd. The Customs Authority of Advance Ruling (CAAR), Mumbai ruled that customs duty exemption shall be applicable on import various second-hand or used goods (Indian or Foreign origin) for refurbishment/ re-processing/ re-conditioning/ re-designing/ re-manufacturing/ re-assembling/ re-tooling/ re-pair/ Software or Programming uploading/ Integration/ tooling validation and other related activities subject to compliance with Hazardous Waste Management Rules, 2016, E-Waste (Management) Rules 2016, Battery Waste Management Rules 2022, Plastic Waste Management Rules 2016, and Solid Waste Management Rules 2016, and any other rules and regulations issued by the concerned state pollution control board and other regulatory bodies ensuring authorised disposal through registered recyclers. Records of disposal, contracts with authorized rccycl.crs, EPR (where applicable) and segregation procedures should be maintained and made available to customs and other regulators. No Customs Duty Exemption For Lithium-Ion Cells Used As Replacements, Scrap Or Defective Stock: CAAR Applicant’s Name: Tata Autocomp Gotion Green Energy Solutions Systems Ltd. In a significant decision affecting electric vehicle (EV) battery manufacturers and assemblers, the Customs Authority for Advance Rulings (CAAR), Mumbai, has held that concessional customs duty benefit under Entry 527B of Notification No. 50/2017-Customs is not available for lithium-ion cells that are used as replacement parts, become scrap during the manufacturing process, or are found defective after import. Climatic Test Chambers Classified as Physical Analysis Instruments Under Heading 9027: CAAR Applicant’s Name: Weiss Technik The Customs Authority for Advance Rulings (CAAR), Mumbai, has held that Temperature/Climatic Test Chambers fall under Customs Tariff Item 9027 89 90, which covers instruments and apparatus for physical or chemical analysis.

Customs Duty Weekly Round Up: 30 November To 06 December 2025

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Pressure Relief Valves Used In Common Rail Fuel Injection Systems Classifiable As “Safety Or Relief Valves” Under Customs Tariff Item 8481 40 00: CESTAT

Chilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

Re-Import Duty Exemption Can’t Be Denied Solely for Lack of ‘Marks and Numbers’ When Identity of Goods Is Proven: CESTAT

Mis-declaration of Imported Fabric Justifies Re-classification, Confiscation, Penalties: CESTAT

Pressure Relief Valves Used In Common Rail Fuel Injection Systems Classifiable As “Safety Or Relief Valves” Under Customs Tariff Item 8481 40 00: CESTAT

Chilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

Re-Import Duty Exemption Can’t Be Denied Solely for Lack of ‘Marks and Numbers’ When Identity of Goods Is Proven: CESTAT

Customs Duty Weekly Round Up: 30 November To 06 December 2025

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