Customs weekly flashback for the period 27 April to 3 May 2025.
Supreme Court
Customs Duty | Engineering And Technical Service Fees Includible In Assessable Value Of Imported Goods: Supreme Court
The Supreme Court has held that the engineering and technical service fees/charges were includable in the assessable value of the imported goods for the purpose of charging the customs duty.
Delhi High Court
Delhi High Court Directs Customs To Release Gold Kada Worn By A Sikh Man
The Delhi High Court has directed the customs to release Gold Kada worn by a Sikh man as the Gold Kada is merely a personal effect of the Petitioner.
Once Customs Commissioner Allowed Redemption, Decision To File Revision Not A Ground To Withhold Release: Delhi High Court
The Delhi High Court has held that once the Commissioner of Customs (Appeals) has also allowed redemption, the decision to file revision cannot be a ground to withhold the release of the goods.
Bombay High Court
Bombay High Court Grants Bail To Customs Officer Allegedly Involved In Bribery Case
The Bombay High Court has granted bail to a customs officer, Vineet Kumar Dhattarwal allegedly involved in a bribery case.
Bombay High Court Deletes Bail Condition Requiring Surrender of Passport in Rs. 5 Crore Gold Smuggling Case
The Bombay High Court has deleted the bail condition requiring surrender of passport in Rs. 5 Crore gold smuggling case.
Calcutta High Court
No Detention Charges For Good Detained By Customs For Verifying Entries: Calcutta High Court
The Calcutta High Court has held that the authorized carrier shall not demand any container detention charges for the goods detained by customs for the purpose of verifying entries made under Section 46 or Section 50 of the Customs Act, 1962, if the entries are found to be correct.
CESTAT
Cigarette Smuggling: CESTAT Reduces Penalty Against Passengers Under Customs Act
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has reduced the penalty against passengers under Customs Act for smuggling Cigarettes.
Diversion For 460 KL HSD: CESTAT Upholds Penalty Against Business Development Associate & Quashes Penalty Against Customs Broker
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate (CESTAT) has upholds Rs. 2 lakhs penalty against Business Development Associate (BDA) , Rajiv Sahni for abetting diversion for 460 High Speed Diesel (KL HSD) valued at Rs. 89,13,340 and having a duty liability of Rs. 23,08,357 and quashed the penalty against the customs broker.
Customs Act | Pre-Deposit To Be Refunded Without Raising Issue Of Limitation: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate (CESTAT) has held that pre-deposit is to be refunded without raising the issue of limitation.
Read More: Service Tax Weekly Flashback: 27 April To 3 May 2025
