Case Law on Customs

DEPB Purchased on Fraudulent TRA - Purchaser Liable to Customs Duty as well as Interest - Customs Mistake in Debiting DEPB cannot be Encashed by Purchaser

Cus. Appeal No. 1 of 2011 decided on 10 April 2012

Goods Imported without IE Code may not be Classified as Prohibited and Slapped with Confiscation Order

Final Order No. 230/2012 dated 30 March 2012 in Appeal No. C/182/2009

Rusted and Damaged Rolls are Scrap and must be Assessed in which Condition it Imported

Final Order No. C/A/176/2012-Cus (PB) dated 8 June 2012 in Appeal No. C/771/2007

Heading 7610 Covers Aluminium Structures, Panels bearing the trade name Alpolic is composed of metal skins, a core and surface finish preparing and using in structures not classified in Heading 7606

Stay Order No. 246/2012 dated 2 May 2012 in Application No. C/Stay/287/2011 in Appeal No. C/393/2011

Conversion of Shipping Bill to DEPB is the Prerogative of customs and DGFT Direction on this has no Effect

Final Order Nos. A/375-377/2012-WZB/AHD dated 21 March 2012 in Appeal Nos. C/144-146/2009

Customs cannot Increase Value of Old and Used Computer Parts since there cannot be an Identical or Similar Goods Consideration paid to the Supplier Abroad is the only Base for Valuation Transaction Value will Prevail

Final Order No. C/A/135/2012(PB) dated 15 May 2012 in Appeal No. C/454/2008

No Exemption on Re-export of Advance Licence Goods Notification does not Provide for the Benefits

Madras High Court Judgment dated 21st November 2011

Refund of Excess Fine and Penalty is a Matter of Right under Section 27 CA, 1962

Ernakulam High Court Judgment dated 24th September 2009