Here’s a Customs Duty weekly flashback from 11 To 17 January 2026.
Delhi High Court
3 Years Delay In Challenging Confiscation Order: Delhi HC Dismisses Plea for Release of Seized Gold Bars
The Delhi High Court has dismissed a writ petition seeking the release of two gold bars weighing 233 grams that were seized by the Customs Department at Indira Gandhi International Airport in June 2021.
Madras High Court
Corduroy Imported as ‘Grey Fabric’: Madras HC Upholds DRI Seizure; Relief Only to Non-Involved Licence Transferor
The Madras High Court has upheld the seizure, confiscation, duty demand and penalties imposed by customs authorities in a case involving misdeclaration of imported fabric, holding that Corduroy fabric imported by an assessee was falsely declared as Cotton Griege (Grey) fabric to wrongly claim duty exemption.
Madras High Court Orders Provisional Release of Second-Hand Digital Multifunction Machines Imported Without Mandatory BIS Certification, DGFT Authorisation
The Madras High Court has directed the Customs Department in Chennai to provisionally release consignments of second-hand digital multifunction printing, copying and scanning machines imported by several firms, which were detained for alleged non-compliance with Bureau of Indian Standards (BIS) certification and Directorate General of Foreign Trade (DGFT) authorisation requirements.
Madras HC Dismisses Customs Dept’s Writ Against Advance Ruling Citing Statutory Appellate Remedy
The Madras High Court has dismissed a writ petition filed by the Customs Department challenging an advance ruling issued by the Customs Authority for Advance Ruling (CAAR), holding that the writ petition is not maintainable when a statutory appellate remedy is available under the Customs Act, 1962.
Orissa High Court
Export Duty on Iron Ore Must Be Based on Wet Metric Tonne for Pre-2022 Shipments: Orissa High Court
The Orissa High Court has held that export duty on iron ore must be based on wet metric tonne for pre-2022 shipments.
Calcutta High Court
MEIS–Cess Dispute Falls Within Supreme Court’s Exclusive Jurisdiction: Calcutta HC Declines Customs Appeal
The Calcutta High Court has dismissed two appeals filed by the Commissioner of Customs, Port Kolkata holding that the dispute raised by the Revenue pertains to Merchandise Exports from India Scheme (MEIS) Cess dispute that must be carried directly to the Supreme Court under Section 130E of the Customs Act.
CESTAT
Past Customs Penalty Can Block Company From Obtaining Private Warehousing Licence: CESTAT
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that past customs penalties can block a company from obtaining a private warehousing licence.
Undervaluation Can’t Be Alleged Without Proof That Imported Goods Were Branded: CESTAT Quashes Customs Duty Demand
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has set aside a customs duty demand of over Rs. 9.63 lakh holding that the Department failed to establish the core legal requirement that the imported electronic components were of a branded (Philips) nature so as to justify rejection of the declared transaction value.
Statements Recorded Under Customs Act Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Broker Licence Revocation
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside an order revoking the customs broker licence of a New Delhi-based firm, holding that statements recorded during investigation under Section 108 of the Customs Act cannot be relied upon unless the mandatory procedure under Section 138B is followed.
Enhanced Values in Other Bills of Entry Can’t Be Used as Contemporaneous Value for Reassessment: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that while mis-declaration of goods justifies rejection of the declared transaction value, Customs authorities cannot rely on enhanced assessable values from other Bills of Entry as contemporaneous value under Rule 4 of the Customs Valuation Rules, 2007.
Read More: Service Tax Weekly Flashback: 11 To 17 January 2026
