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 21^st November 2011
Refund of Excess Fine and Penalty is a Matter of Right under Section 27 CA, 1962	Ernakulam High Court Judgment dated 24^th September 2009