Customs Duty Weekly Flashback for the period 20 to 26 July 2025.
Delhi High Court
Gold Bars Seized at IGI Airport Without SCN Ordered to Be Released: Delhi High Court
The Delhi High Court has directed the release of gold bars seized from a passenger at the Indira Gandhi International (IGI) Airport, stating that the Customs Department had failed to issue a mandatory Show Cause Notice (SCN) before detaining the goods.
The Delhi High Court has held that the customs department cannot abuse their powers by issuing non-bailable warrants for missing a single investigation date.
Calcutta High Court
Imported Brine Shrimp Eggs Classified As ‘Prawn Feed’, 5% BCD Applicable: Calcutta High Court
The Calcutta High Court has held that the imported brine shrimp eggs classified as ‘prawn feed’ and 5% Basic Customs Duty (BCD) is applicable.
The Calcutta High Court has directed the Customs Department to conclude its investigation and take a decision regarding the release of goods imported by Adishwar Impex Pvt. Ltd. within a fixed timeframe. The company had approached the Court after its imported consignment of off-the-road (OTR) tyres was withheld for over eight months.
Here Is Why Calcutta HC Intruded In Customs Classification Of Import Of Prawn Feed?
In a scathing judgment, the Calcutta High Court has set aside the Customs Tribunal’s dismissal of an appeal by Atherton Engineering Co. Pvt. Ltd., ruling that both the Tribunal and the Customs Department violated binding judicial directions and exceeded their jurisdiction in a long-standing import classification dispute.
CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has ruled in favour of a passenger who was accused of smuggling gold, holding that the provisions of the Customs Act, 1962, were not applicable to the case as the individual was a transit passenger who had not crossed immigration.
Purchasing Gold Without Bill Is Not Gold Smuggling: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside the penalties imposed and the confiscation of currency seized during a raid connected to an alleged gold smuggling racket.
DRI Can’t Issue SCN After Customs Duty Is Fully Paid: CESTAT
The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a Rs. 21.43 crore penalty imposed on a railway parts supplier, over alleged misclassification of imported goods.
Refund Proceedings Are Execution Proceedings; No Refund Without Challenging Final Assessment: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has dismissed an appeal seeking a refund of Rs. 2,22,702 on the grounds that that refund proceedings are in the nature of execution proceedings and refund can only be sanctioned if duty was paid in excess of the assessed amount.
FOB Value Can’t Be Altered by Customs Dept.: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi,has quashed a series of customs duty recovery orders, penalties, and fines imposed against a group of exporters.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has set aside a previous order that had denied the company a refund of Rs. 10.91 lakh.
Customs Act Applies, But Baggage Rules Don’t Cover Transit Passengers: CESTAT Issues Corrigendum
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has issued a corrigendum clarifying that Baggage Rules under the Customs Act, 1962, are not applicable to transit passengers who have not crossed immigration or the green channel.
- Thiruvananthapuram Customs Seized Gold, Ganja, Electronics - July 27, 2025
- Customs Duty Weekly Flashback: 20 to 26 July 2025 - July 27, 2025
- GST Weekly Flashback: 20 to 26 July 2025 - July 27, 2025
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