Search Results for "Customs valuation"

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Search Results for "Customs valuation"

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High Court

Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged.

29 Apr 2026

The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, ...

High Court

High Court Allows Bail in Customs Act Case, Quashes Magistrate's Order Due to Illegal Arrest and Bailable Offence Classification. Petitioners Released on Bail with Conditions

6 Feb 2026

The High Court of Bombay allowed a criminal writ petition challenging the denial of bail to petitioners accused under the Customs Act, 1962. The petit...

High Court

Gujarat High Court Quashes Penalties on Customs Broker for Importer's Misdeclaration — No Mens Rea or Knowledge of Fraud Established. Section 112(a), 112(b), 114AA of Customs Act, 1962 require active involvement or knowledge for penalty imposition on customs broker.

22 Jan 2026

The petitioner, M/s. Mathuradas Narandas and Sons Forwarders Ltd., a customs broker, was engaged by GKR Traders Pvt. Ltd., the importer, to facilitate...

High Court

High Court of Karnataka Dismisses Customs Department's Reference Application in Export Valuation Case. Tribunal's finding that facts were indistinguishable from precedent upheld, no question of law arises.

12 Dec 2025

The Principal Commissioner of Customs filed a Civil Petition under Section 130A of the Customs Act, 1962, challenging the final order of the Central E...

High Court

Madras High Court Dismisses Appeals of Gold Smuggling Accused in Customs Act Case — Confirms Tribunal's Finding of Involvement in Smuggling Conspiracy Based on Documentary Evidence and Circumstantial Links. The court held that the presence of incriminating documents and the modus operandi of using eligible passengers to smuggle gold jewellery established the appellants' involvement in the smuggling network under the Customs Act, 1962.

10 Jan 2025

The case involves 16 Civil Miscellaneous Appeals filed under Section 130(1) of the Customs Act, 1962, challenging a common order dated 24.12.2009 of t...

Supreme Court

Supreme Court Dismisses Customs Appeal on Valuation of Imported Goods Under Customs Act, 1962 — Design and Supervision Charges Not Addable to Transaction Value. The Court held that costs for post-importation activities like erection, commissioning, and performance guarantee tests are not includible in the assessable value of imported goods under Rule 4 read with Rule 9(1)(e) of the Customs Valuation Rules, 1988.

27 Apr 2020

The appeal arose from a dispute between the Commissioner of Customs (Port), Kolkata, and Steel Authority of India Ltd. (SAIL) regarding the valuation ...

Supreme Court

Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

18 Sep 2019

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

Supreme Court

Supreme Court Allows Revenue's Appeal, Holding That Appeal Against CESTAT Order on Exemption Notification Conditions Lies Before High Court Under Section 130 Customs Act. The dispute over unutilized duty-free imported materials after cessation of manufacturing does not involve determination of rate of duty or value of goods for assessment, thus High Court has jurisdiction.

1 Jul 2019

The case involves a dispute between the Commissioner of Customs, Bangalore-1 (appellant) and M/s Motorola India Ltd. (respondent) regarding the proper...

High Court

Bombay High Court Quashes Customs Valuation Order for Violation of Natural Justice — Mandatory Disclosure of Doubts Under Rule 12 of Customs Valuation Rules, 2007 Not Complied With. The court held that the Deputy Commissioner's failure to disclose grounds for doubting declared value in related party import transactions vitiated the assessment order, and remanded the matter for fresh consideration.

10 May 2013

The petitioners, Forbo Siegling Movement Systems India Pvt. Ltd. and another, challenged an order dated 19 March 2013 passed by the Deputy Commissione...

High Court

Bombay High Court Allows Customs Appeal in Rig Import Valuation Case — Upholds Reassessment Based on Higher Transaction Value. Customs Duty Demand on 'Pride Pennsylvania' Rig Upheld as Invoice Value Not Sole Determinant Under Customs Act, 1962.

24 Apr 2006

The Commissioner of Customs (Imports), Mumbai, appealed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which h...

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