customs act
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 22 SEPTEMBER, 2026
Here’s the Tax Law Daily Bulletin for September 22, 2026.GSTGSTN INTRODUCES EMSIGNER VERSION 3.3...
Supreme Court
Bribe Demand and Acceptance Must Be Proved; Money Recovery Alone Can’t Sustain Conviction: Supreme Court
The Supreme Court has set aside the conviction of a Patwari under Sections 7...
Indirect Taxes
Separate Penalty On Partner Not Sustainable Once Partnership Firm Penalised Under Customs Act: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CUSTOMS ACT | Nominal Shortfall in Penalty Can’t Deny Amnesty Benefit Under Customs Law: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad Bench, has held that a...
Indirect Taxes
CESTAT Dismisses Sun Pharma Appeal on Drawback Recovery, Cites Lack of Jurisdiction Under Customs Act
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Gold Smuggling | Statements Under Customs Act Can’t Sustain Penalty Without S. 138B Compliance: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Notification
Customs Act and Customs Tariff Act Extended to India’s Continental Shelf, EEZ for Offshore Mineral Activities
The Ministry of External Affairs has formally extended the applicability of the Customs Act,...
Indirect Taxes
Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC
The Delhi High Court has held that the deposits made during investigation must be...
Indirect Taxes
Supreme Court Upholds 3 Month Limitation Period Under Customs Act, 1962
The Supreme Court of India HAS dismissed a curative petition by upholding its earlier...
Notification
Govt. Revises Tariff Values for Gold, Silver, and Key Commodities under Customs Act
The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance,...
Indirect Taxes
Non-Appearance For Appraisement Won’t Extend Time For Issuance Of SCN U/s 110 Of Customs Act: Delhi High Court
The Delhi High Court has held that the non-appearance for appraisement would not extend...
Indirect Taxes
Customs Act | Import of Counterfeit iPhones Misdeclared as Spare Parts Harms Consumers, Brand Owners: Delhi High Court
The Delhi High Court has held that the import of counterfeit iphones misdeclared as...
Columns
PENALTY UNDER SECTION 114A OF CUSTOMS ACT
Section 114A of the Customs Act, 1962 (‘Act’ for short) provides for the penalty...
Indirect Taxes
Customs Act Applies, But Baggage Rules Don’t Cover Transit Passengers: CESTAT Issues CorrigendumÂ
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Latest articles
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 22 SEPTEMBER, 2026
Here’s the Tax Law Daily Bulletin for September 22, 2026.GSTGSTN INTRODUCES EMSIGNER VERSION 3.3...
Supreme Court
Bribe Demand and Acceptance Must Be Proved; Money Recovery Alone Can’t Sustain Conviction: Supreme Court
The Supreme Court has set aside the conviction of a Patwari under Sections 7...
GST
Statutory SCN Mandatory For GST Demand: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has set aside a...
GST
GST | S. 74 Can’t Be Invoked Without Wilful Suppression or Intent to Evade Tax: Gauhati High Court
The Gauhati High Court has set aside a Goods and Services Tax (GST) show...