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Bombay High Court Allows Petition in Customs Case — Redemption Fine and Penalty Reduced for Import of Used Personal Effects. Gold chain with diamond pendant held to be 'personal effects' under Baggage Rules, 1998, entitling duty-free import.

The petitioner, a US citizen of Indian origin, arrived in Mumbai on 6th May 2007 from New York. He was wearing a gold chain with a pendant embedded wi...

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Bombay High Court Dismisses Writ Petitions Challenging Customs Adjudication Order for Lack of Compliance with Section 138B; Directs Petitioners to Avail Alternate Remedy. Failure to Avail Opportunity for Cross-examination Precludes Exercise of Writ Jurisdiction Under Article 226.

The petitioners, engaged in import of goods such as rechargeable torches and LED lights, were issued show cause notices by the Directorate of Revenue ...

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Bombay High Court Dismisses Revenue's Appeal in Customs Case — Confiscation of Indian Currency Not Sustainably Linked to Smuggling. CESTAT's finding that Revenue failed to establish necessary ingredients for invoking Section 121 of Customs Act, 1962 upheld.

The Commissioner of Customs (Preventive), Mumbai filed an appeal against the order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) d...

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Bombay High Court Dismisses Excise Department’s Appeals Against CESTAT Order Remanding Cases for Denial of Natural Justice. Court Holds That Non-Furnishing of Vital Documents to Assessee Violates Principles of Natural Justice, Despite Department’s Claim of Assessee’s Delaying Tactics.

The High Court of Bombay at Goa dismissed a batch of seven Excise Appeals filed by the Commissioner of Customs & Central Excise, Goa, against a common...

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Bombay High Court Quashes Show Cause Notice and Personal Hearing Notice Due to Inordinate Delay in Adjudication — Customs Act, 1962 — Delay of 16 Years in Remand Proceedings Violates Principles of Natural Justice and Fundamental Right to Speedy Adjudication

The petitioners, M/s. Esjaypee Impex Pvt. Ltd. and its Managing Director, challenged a show cause notice dated 24.09.2003 and a personal hearing notic...

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CUSTOMS APPEAL NO. 100 OF 2012

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Bombay High Court Allows Compounding Application in Customs Act Offense Despite Pending Criminal Prosecution. Petitioner's Fundamental Rights Protected by Directing Expeditious Consideration of Compounding Application Under Section 137(3) of Customs Act, 1962.

The petitioner, Imran Latif Shirgawkar, was arrested by the Directorate of Revenue Intelligence under Section 104 of the Customs Act, 1962, on allegat...

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Supreme Court Adjudicates Seniority Dispute Arising from Cadre Bifurcation and Re-amalgamation in Customs and Excise Department. Dispute Centers on Impact of Separate Data Processing Cadre on Ministerial Employee Seniority Under the 1979 Recruitment Rules.

The case involved a seniority dispute among employees of the Customs and Central Excise Department. The original ministerial cadre, governed by the Ce...

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High Court of Karnataka Allows Appeal Against Pre-Deposit Condition in Central Excise Remand Order — Condition of Rs.40 Lakhs Deposit Set Aside as Unwarranted. CESTAT Cannot Impose Pre-Deposit Condition While Remanding Matter for De Novo Adjudication Under Central Excise Act, 1944.

The appellant, M/s Dhariwal Industries Limited, a manufacturer of Panmasala and Gutka registered under the Central Excise Act, 1944, was issued a show...