Weekly Flashback For Importer-Exporter: 16 To 22 November 2025

Importer-Exporter Weekly Flashback for the period from 16 to 22 November 2025. Supreme Court Supreme Court Dismisses Customs Appeal; Says Importer Held Valid Licence on Date of Adjudication Case Title: Commissioner Of Customs, Airport Special Cargo Versus Epsilon Eye Care Pvt. Ltd. The Supreme Court has dismissed a customs appeal filed by the Commissioner of Customs, Airport Special Cargo, while observing that the importer in question held a valid licence on the date of adjudication. Delhi High Court Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC Case Title: Anoop Kumar Garg Versus The Commissioner Of Customs (Imports) The Delhi High Court has held that the deposits made during investigation must be counted toward pre-deposit under Customs Act. Confiscation Order Not Challenged For More Than 7 Years: Delhi HC Refuses to Release 516g Gold Chain Case Title: Myratgeldi Mammedov Versus Union Of India & Anr. The Delhi High Court has dismissed a petition seeking the release of a 516-gram gold chain seized by Customs in 2018, holding that the confiscation order—passed more than seven years ago—had never been challenged and noting that the seized item did not qualify as a personal effect. Attempted Smuggling Of Poppy Seeds, Areca Nuts: Delhi High Court Imposes Rs. 5 Lakh Costs On Importer’s PoA Case Title: Manish Sharma Versus Additional Commissioner Of Customs The Delhi High Court has dismissed a writ petition filed by the importer’s Power Of Attorney Holder (PoA) challenging a customs Order-in-Original that had imposed penalties exceeding Rs. 12 crore on him for alleged involvement in the attempted smuggling of banned goods into India. The Court not only refused to entertain the petition but also imposed exemplary costs of ₹5 lakh for suppression of material facts. Delhi High Court Orders Customs Dept. To Release Bride’s Confiscated Gold, iPhones; Waives Warehousing Charges Case Title: Puja Kumari Versus Customs Commissioner In significant relief to a woman whose wedding gifts were seized at IGI Airport, the Delhi High Court has directed the Customs Department to release two gold bangles and two iPhones that had been detained for over two years. 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 Case Title: Manoj Kumar Nagar Versus The Principal Commissioner Of Customs & Ors. The Delhi High Court has declined to grant any waiver or reduction of the mandatory pre-deposit to three Customs House Agents (CHAs) whose licences were allegedly misused in one of the Customs Department’s largest recent fraud detections involving massive undervaluation, mis-declaration, and import of prohibited electronic items. Bombay High Court Crocin Trademark Sale Is an ‘Export’, Not Taxable as Local Sale in Maharashtra: Bombay HC The Bombay High Court has held that the 1996 sale of the well-known pain-relief brand ‘Crocin’ by Mumbai-based company to a UK-based pharmaceutical company amounted to a sale in the course of export, and therefore could not be taxed as a local sale within Maharashtra. Inter-Departmental Blame Game | Bombay HC Orders Customs to Refund Rs. 35.37 Lakh With 9% Interest After Consignment Goes Missing at Mumbai Port The Bombay High Court has directed the Assistant Commissioner of Customs (Refund) to refund Rs. 35.37 lakh along with 9% interest to an importer who paid customs duty for goods that were never delivered—after being stuck for nearly three years between the Customs Department and the Mumbai Port Authority, each blaming the other for the missing consignment. Rajasthan High Court Whether Arrest Warrants Issued In GST, PMLA, Customs Can Be Converted Into Bailable Warrants? Rajasthan High Court Refers Issue to Larger Bench Case Title: Nirmal Kumar Sharma Versus Union Of India The Rajasthan High Court, Jaipur Bench has referred a critical legal question to a Special/Larger Bench after observing conflicting views among coordinate benches regarding whether arrest warrants issued in economic-offence under GST, Customs, PMLA prosecutions cases can be converted into bailable warrants as a matter of right. Gauhati High Court Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products Case Title: The Commissioner Of Central Excise And Service Tax Versus M/S S C Johnson Products Private Limited The Gauhati High Court has dismissed two appeals filed by the Commissioner of Central Excise & Service Tax, Guwahati, ruling that disputes relating to valuation and rate-linked excise exemptions must be heard exclusively by the Supreme Court under Section 35L of the Central Excise Act, 1944. CESTAT Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer Case Title: M/s. Soni E Vehicle Pvt. Ltd. Versus Principal Commissioner of Customs (Preventive) The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) while ruling in favour of importer of e-rickshaw parts held that extended limitation cannot be invoked merely for classification dispute. CESTAT Quashes Order Revoking Licence Of Customs Broker Accused Of Facilitating Exports For Non-Existent Firms Case Title: M/S Atr Logistics India Pvt Ltd Versus Commissioner Of Customs Airport & General-New Delhi In a significant ruling reaffirming the scope and limits of due-diligence obligations under the Customs Brokers Licensing Regulations (CBLR), the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has quashed an order revoking the licence of a customs broker accused of facilitating exports for allegedly non-existent firms. There was no evidence to establish violations of Regulations 10(d), 10(e) or 10(n) of the CBLR, 2018. SEZ Exemption Can’t Be Denied for Procedural Lapses: CESTAT Case Title: ACE Enterprises Versus Commissioner of CGST & Central Excise, Nashik The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai Bench has held that exemption benefits extended to excisable goods supplied to Special Economic Zones (SEZs) under Section 26 of the Special Economic Zones Act, 2005 cannot be denied on the ground that certain procedures have not been followed or certain conditions prescribed in the notification have not been fulfilled. CESTAT Allows Customs Dept. to Withdraw Multiple Appeals as Tax Amounts Fall Below Enhanced Monetary Limit Case Title: Commissioner of Customs (APSC), Mumbai Versus M/s eShop World (U.S. Direct E-Commerce) In a significant step reflecting the Centre’s policy push to curb tax litigation, the Customs, Excise & Service Tax Appellate Tribunal(CESTAT), Mumbai has permitted the Customs Department to withdraw a batch of customs appeals after finding that all matters involved amounts below the revised monetary threshold of Rs. 60 lakh. Extended Limitation Can’t Be Invoked in Customs Duty Dispute Spanning Pre and Post Self-Assessment Regimes: CESTAT Case Title: M/s Yamaha Music India Pvt. Ltd. Versus Customs Commissioner The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that extended limitation cannot be invoked in customs duty disputes spanning pre and post self-assessment regimes. DGFT’s EODC Is Determinative of Export Obligation Compliance: CESTAT Quashes Customs Duty Demand on Imported Cars Case Title: Watermark Systems (India) Private Limited Versus Principal Commissioner of Customs The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a duty demand of ₹76.28 lakh, interest, and penalties imposed by the Commissioner of Customs, Tughlakabad, holding that the company had legitimately fulfilled its Export Promotion Capital Goods (EPCG) obligations through foreign exchange earnings in the tourism and travel services sector. Car Already Confiscated Once Can’t Be Re-Confiscated; CESTAT Quashes Penalties on Bona Fide Purchasers in Mercedes CLS 320 CDI Import Case Case Title: Watermark Systems (India) Private Limited Versus Principal Commissioner of Customs In a significant ruling with implications for luxury-car import investigations, the Customs, Excise & Service Tax Appellate Tribunal(CESTAT), New Delhi, has set aside penalties imposed in a long-running case involving a Mercedes Benz CLS 320 CDI imported in 2008.

Weekly Flashback For Importer-Exporter: 16 To 22 November 2025

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Pressure Relief Valves Used In Common Rail Fuel Injection Systems Classifiable As “Safety Or Relief Valves” Under Customs Tariff Item 8481 40 00: CESTAT

Chilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

Re-Import Duty Exemption Can’t Be Denied Solely for Lack of ‘Marks and Numbers’ When Identity of Goods Is Proven: CESTAT

Mis-declaration of Imported Fabric Justifies Re-classification, Confiscation, Penalties: CESTAT

Pressure Relief Valves Used In Common Rail Fuel Injection Systems Classifiable As “Safety Or Relief Valves” Under Customs Tariff Item 8481 40 00: CESTAT

Chilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

Re-Import Duty Exemption Can’t Be Denied Solely for Lack of ‘Marks and Numbers’ When Identity of Goods Is Proven: CESTAT

Weekly Flashback For Importer-Exporter: 16 To 22 November 2025

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