Customs Weekly Flashback for the period 11 to 17 May, 2025.
Supreme Court
Customs Duty Exemption On Crude Degummed Soyabean Oil: Supreme Court
The Supreme Court has held that the Customs Duty Exemption is available on Crude Degummed Soyabean Oil which is not an agricultural product.
Product Support Service By Coal India For Import Of Goods Covered Under Customs Valuation Rules: Supreme Court
The Supreme Court has held that the services rendered by the Indian agent, Coal India were not post-importation activities. The services provided were directly relatable to the import of the goods by way of product support service which is covered by Sections 14(1) and 14(1A) of the Customs Act read with Rule 9(1)(e) of the Customs Valuation Rules.
Delhi High Court
CUSTOMS ACT | Magistrate Can’t Order DRI To Initiate Fresh Revaluation Of Smuggled Goods At Preliminary Stage: Delhi High Court
The Delhi High Court has held that Section 110(1B) of the Customs Act does not empower magistrate the authority to order the Directorate of Revenue Intelligent (DRI) to initiate a fresh revaluation of smuggled goods at the preliminary stage.
1610 Days Delay In Filing Appeal Condoned On Payment Of 5 Lakhs Cost To Customs Commissioner: Delhi High Court
The Delhi High Court has condoned the delay of 1610 days in filing the customs appeal subject to the payment of the cost of Rs. 5 Lakhs to customs commissioner.
UAE National’s 3 iPhones to Be Released On Payment Of Storage Charges And Redemption Fee: Delhi High Court
The Delhi High Court has directed the Customs Dept. the release of 3 iPhones of the UAE National on payment of storage charges and redemption fee.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has observed that the Petitioner is willing to pay the redemption fine for the iPhones and prays for the gold items to be released. The gold items shall be released to the Petitioner without any storage charges. However, as the iPhones are concerned, the storage charges and redemption fee shall be payable.
9,86,000 Tempered Glass Seized By Customs Dept: Delhi High Court Directs Adjudication Authority To Rectify Differential Duty Demand
The Delhi High Court while presiding in the case where the customs department has seized 9,86,000 Tempered Glass has directed the adjudication authority to rectify differential duty demand, redemption fine and penalty.
Karnataka High Court
Centre’s Response on Actress Ranya Rao’s COFEPOSA Detention Challenge: Karnataka High Court
The Karnataka High Court has directed the Central Government to respond to a petition filed by the mother of Kannada actress Harshavardhini Ranya Rao, challenging her detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA).
CESTAT
TR-6 Challans Sufficient Proof of Duty Incidence Borne by Importer; CESTAT Directs Customs Dept. To Refund SAD
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while directing the customs department to refund the Special Additional Duty of customs (SAD) held that TR-6 challans are sufficient proof of duty incidence borne by importer.
Nokia’s Refund Claim Allowed; Exclude Customs Duty Payment Date In Limitation Calculation Of 1 Year: CESTAT
The Bangalore bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while allowing the refund claim of Nokia held that customs duty payment date is excluded in the limitation calculation of 1 year.
Forged Scrips Void Ab Initio, Importers Can’t Claim Innocence: CESTAT Rules Fraud Vitiates All
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that when the Scrips are forged they are void ab initio since fraud vitiates everything and the importers cannot be permitted to take plea that they were not involved in the fraud or forgery, even though the Scrips were forged.
Customs Valuation Can’t Be Based On Excel Data Copied In Pen Drive: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs valuation based on excel data copied in pendrive (secondary evidence) by the customs department without mandatory certificate under section 138C of the Customs Act.
Read More: Kannada Actress Ranya Rao Possible Connection to 2013 UAE Embassy Gold Smuggling Case
