Customs Duty Weekly Flashback for the period 01 To 07 June, 2025.
Supreme Court
Soya bean Meal Exporter Entitled To 1% AIR Customs Duty Drawback From 2008: Supreme Court
The Supreme Court has held that the Soya bean Meal exporter is entitled to 1% All-Industry Rate (AIR) Customs Duty Drawback from the year 2008.
Delhi High Court
Mandatory For Customs Dept. To Issue SCN After Detention Of Goods: Delhi High Court
The Delhi High Court has held that it is mandatory for the Customs Department to issue show cause notice (SCN) once the goods are detained.
The Delhi High Court has quashed the detention of the gold bangles by the customs department on the grounds that no show cause notice (SCN) was issued due to pre-printed waiver that was obtained from the Petitioner.
Appeal Against Govt’s Decision On Anti-Dumping Duty Lies Before CESTAT: Delhi High Court
The Delhi High Court has held that the appeal against govt’s decision on anti-dumping duty lies before Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
The Delhi High Court has granted bail to the person accused of ingesting narcotic capsules, who was caught at IGI airport.
The Delhi High Court has held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Rules, which would be exempt from detention by the Customs Department.
Madras High Court
The Madras High Court has reduced the penalty on hired labour for transportation of smuggled gold bars to Rs. 1 Lakh and held that Directorate of Revenue Intelligence (DRI) has conducted an incomplete probe into SIM Cards with Fake IDs in Gold Smuggling Case.
CESTAT
Knowledge And Intention Must For Imposing Penalty U/s 114AA Of Customs Act: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that knowledge and intention is must (sine qua non) for imposing penalty under section 114AA of the Customs Act.
Customs Dept. Can’t Invoke Section 28AAA Without DGFT First Initiating License Cancellation: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that jurisdiction under section 28AAA of the Customs Act could have been invoked without the Directorate General of Foreign Trade (DGFT) having initiated the process for cancellation of the license.
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that statements made under Section 108 of Customs Act cannot be relied upon if procedure under Section 138B is not followed.
