Customs Duty Weekly Flashback: 3 To 9 August 2025

Customs Duty Weekly Flashback for the period from 3 to 9 August 2025.

Supreme Court

Supreme Court Upholds Rs. 50 Lakh Cost on Customs Dept. for Delay in Releasing Kiwi

The Supreme Court has upheld the order of the Punjab and Haryana High Court by which  Rs. 50 lakh cost was imposed on customs dept. for delay in releasing 89,420 kg of kiwi.

Bombay High Court

DRI Officers Empowered to Issue SCN: Bombay High Court Allows Appeal Against Customs Order

The Bombay High Court has allowed an assessee to file an appeal against a customs adjudication order issued under Section 28 of the Customs Act, 1962. The ruling follows the Supreme Court’s landmark reversal in the Canon India case; clears the way for merits-based adjudication of disputed customs demand.

Bombay High Court Pulls Up Customs Dept. For Reassessing Import Duties Without Mandatory Speaking Order 

The Bombay High Court has pulled up the Customs Department for reassessing import duties without complying with the mandatory requirement of passing a speaking order under Section 17(5) of the Customs Act, 1962. The Court emphasized that the reassessment done without following due process and within the prescribed time frame amounts to a clear violation of law and principles of natural justice.

Karnataka High Court 

Export Benefits Can’t Be Denied Due to Tech Glitches; Directs DGFT & Customs to Grant RoDTEP to Agricultural Exporters: Karnataka HC

The Karnataka High Court while directing the Directorate General of Foreign Trade (DGFT) and Customs Department to grant Remission of Duties and Taxes on Exported Products (RoDTEP) to Agricultural Exporters has held that export benefits cannot be denied due to tech glitches.

Calcutta High Court 

No Cancellation of Self-Assessed Bills of Entry After Filing: Calcutta High Court Rules In Favour Of Customs Dept.

The Calcutta High Court has held that self-assessed bills of entry cannot be cancelled after filing under Customs Act.

CESTAT

Modern HIV Diagnostic Kits Eligible For Customs Duty Exemption and Concessional 5% IGST: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Modern HIV Diagnostic Kits are eligible for customs duty exemption and concessional 5% IGST. 

CESTAT Chennai Lays Down Key Grounds for Customs Dept. to Seek Stay of Orders

In a notable ruling in the case of Commissioner of Customs vs. R. Kumaresan @ Mukesh, the Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has provided valuable judicial guidance on the legal grounds upon which the Customs Department may seek a stay of an appellate order.

CESTAT Rejects Stay Plea in Exotic Birds Smuggling Case; Slams Customs Dept. for Delay Leading to Death of Seized Wildlife

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has rejected the department’s plea for a stay on the release of exotic birds and animals seized from R. Kumaresan @ Mukesh, stating that the department failed to establish sufficient grounds for intervention.

Beneficial Circular on Marble Slabs Classification to Apply Retrospectively: CESTAT Quashes Customs Duty Demand

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the customs duty demand and held that beneficial circular on  marbleslabs classification to apply retrospectively.

Mariya Paliwala

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.