Customs Duty Weekly Flashback: 02 To 08 November 2025

Here’s the Customs Duty Weekly Flashback for the period from 02 to 08 November 2025. Supreme Court Illegal Pakistani-Origin Dry Dates Import: Supreme Court Stays Bombay HC’s Deadline for DRI Probe Case Title: Union Of India & Ors. Versus Make India Impex Case No.: SLP (C) 31205/2025 The Supreme Court of India has put on hold the stringent timeline set by the Bombay High Court for the Directorate of Revenue Intelligence (DRI), Mumbai, to conclude its investigation into the alleged illegal import of dry dates originating from Pakistan. The apex court has granted the central agency full liberty to carry on its probe without any procedural constraints. Delhi High Court Customs’ Pre-Printed SCN Waiver Contrary to Law: Delhi HC Orders Unconditional Release of Seized Gold Bangles to Nepalese Passenger Case Title: MS. Sunita Shah Versus Commissioner Of Customs, IGI Airport & Ors. Case No.: W.P.(C) 16119/2025 & CM APPL. 66005/2025 The Delhi High Court has set aside an order of absolute confiscation passed by the Customs Department at Indira Gandhi International (IGI) Airport, directing the unconditional release of gold bangles seized from a Nepalese passenger, Sunita Shah. The bench of Justice Prathiba M. Singh and Justice Shail Jain has observed that the printed waiver of SCN and personal hearing is contrary to law, every person must be given a fair opportunity to be heard. Natural justice is not merely lip service — it must be given effect in letter and spirit. Madras High Court Second Hand Digital Machines Import Doesn’t Require Environment Ministry Approval: Madras High Court Directs Provisional Release Case Title: M/s.Maruti Enterprises Versus The Commissioner of Customs (Chennai II) Import Case No.: Writ Petition No.38999 of 2025 and W.M.P.No.43682 of 2025 The Madras High Court has directed the Customs Department in Chennai to grant provisional release of a consignment of 106 second-hand digital multifunction print, copying, and scanning machines imported by M/s. Maruti Enterprises, after holding that second hand digital machines does not require environment ministry approval. CESTAT Customs Duty Payable on Imported Crude Palm Oil Lost in Factory Fire: CESTAT Case Title: M/s Ajanta Soya Limited Versus Commissioner of Customs, (Preventive), Jodhpur Case No.: CUSTOMS APPEAL NO. 51089 OF 2020 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has ruled that customs duty is payable on imported crude palm oil lost in a factory fire, even though the loss occurred in an accident, as the material was not actually used in manufacturing. However, the Tribunal set aside all penalties imposed by the Customs Department, holding that the loss did not involve any fraudulent intent or suppression. Exporter Entitled To Duty Drawback Once Goods Are Exported Outside India Irrespective Of The Fact That It Reached The Destination Or Not: CESTAT Case Title: M/s Texcomash Export & Sh. N.K. Rajgarhia Versus Customs Commissioner Case No.: Customs Appeal No. 724 of 2005 The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the exporter is entitled to duty drawback once goods are exported outside India irrespective of the fact that it reached the destination or not. DRI’s Failure To Properly Seal The CPU Rendered Electronic Evidence Unreliable: CESTAT Case Title: KDS Exports Versus Customs Commissioner Case No.: CUSTOMS APPEAL NO. 57 OF 2009 The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the failure of Directorate General of Foreign Trade (DGFT) to properly seal the CPU rendered electronic evidence unreliable. Customs Wrongly Denied AIFTA Exemption on Tin Ingot Imports To Vikas Ecotech: CESTAT Case Title: M/s Vikas Ecotech Ltd. vs. Principal Commissioner of Customs (Import), New Delhi Case No.: Customs Appeal No. 50105 of 2020 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside a demand of differential customs duty raised against M/s Vikas Ecotech Ltd., allowing the company’s appeal and restoring its entitlement to exemption under Notification No. 46/2011-Cus, which provides concessional duty for goods imported under the ASEAN-India Free Trade Agreement (AIFTA). CESTAT Quashes Rs. 21.85 Crore Customs Duty Demand on Triumph Motorcycles India Case Title: M/s. Triumph Motorcycles (India) Versus Addl. Director General (Adjudication) Case No.: Customs Appeal No. 50212 Of 2021 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has allowed the appeal filed by Triumph Motorcycles (India) Pvt. Ltd., setting aside a customs demand of ₹21.85 crore, along with interest and penalty, which had been imposed by the Directorate of Revenue Intelligence (DRI). Read More: GST Weekly Flashback: 02 To 08 November 2025

Customs Duty Weekly Flashback: 02 To 08 November 2025

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DRI Files 2,200-Page Chargesheet Against Actor Ranya Rao and Three Others in Rs. 270-Crore Gold Smuggling Case

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

DRI Files 2,200-Page Chargesheet Against Actor Ranya Rao and Three Others in Rs. 270-Crore Gold Smuggling Case

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

DRI Files 2,200-Page Chargesheet Against Actor Ranya Rao and Three Others in Rs. 270-Crore Gold Smuggling Case

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

DRI Files 2,200-Page Chargesheet Against Actor Ranya Rao and Three Others in Rs. 270-Crore Gold Smuggling Case

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