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Search Results for "Customs appeal"

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High Court

Bombay High Court Dismisses Customs Appeal Against Acquittal in Import of Brand New Goods Under Transfer of Residence Facility. Prosecution Failed to Prove Goods Were Not Used Personal Effects, Acquittal Under Section 135 Customs Act, 1962 Upheld.

6 Feb 2018

The Assistant Commissioner of Customs, Marine and Preventive Wing, Bombay appealed against the judgment and order dated 11th October, 1999 passed by t...

High Court

Bombay High Court Allows Revenue to Withdraw Customs Appeals Based on CBEC Monetary Threshold Instructions. Court permits withdrawal of appeals and review of Tribunal orders under Section 35R of Central Excise Act, 1944 and Section 131BA of Customs Act, 1962.

23 Mar 2017

The Commissioner of Customs and Central Excise, Goa, filed nine Customs Appeals under Section 130 of the Customs Act, 1962, against orders of the Cust...

Supreme Court

Supreme Court Allows Appeal in Customs Valuation Case — Sequential Application of Valuation Rules Mandatory. Rule 7 and Rule 9 of Customs Valuation Rules, 2007 Cannot Be Applied Without First Considering Rules 4 and 5 for Identical or Similar Goods.

22 Apr 2019

The case involves appeals by M/s. Diyas Mantra Lighting Private Limited and its directors against orders of the Principal Commissioner of Customs (Pre...

High Court

Gujarat High Court Dismisses Customs Appeal in Plastic Waste Rules Export Case — Supreme Court Precedent on Non-Applicability of Plastic Waste Rules to Gutkha Exports Upheld. The Court held that the Plastic Waste (Management and Handling) Rules, 2011 do not apply to exports of gutkha using plastic packing material, as per binding Supreme Court judgments.

25 Feb 2026

The appellant, Principal Commissioner of Customs, filed a Tax Appeal under Section 130 of the Customs Act, 1962 against the judgment and order dated 0...

High Court

High Court of Bombay at Goa Upholds Acquittal in Customs Act Case — No Evidence of Intent to Evade Duty. Foreign Currency Seizure Not Sufficient to Prove Offence Under Section 135(1)(c)(ii) of Customs Act, 1962 Without Proof of Mens Rea.

1 Mar 2016

The case arises from an appeal by the Union of India against the acquittal of the respondent, Harish Muljimal Gandhi, by the Chief Judicial Magistrate...

High Court

Madras High Court Considers Appeal Challenging Customs Broker's Penalty Under Section 114AA, Questions Jurisdiction Over MEIS Classification. Three substantial questions of law framed under Section 130 of Customs Act, 1944 regarding the authority of customs to penalise for MEIS scrip classification and applicability of Section 28/28AAA.

15 Apr 2026

The matter concerned an appeal under Section 130 of the Customs Act, 1944 before the Madurai Bench of the Madras High Court, filed by a licensed Custo...

High Court

Bombay High Court Allows Revenue's Appeal in Customs Case on Redemption Fine and Penalty for Excess Goods Cleared Under Bond. The Court held that once confiscation of goods under Sections 111(l), (m) and (o) of the Customs Act, 1962 is upheld, imposition of redemption fine under Section 125 and penalty under Section 112(a) is mandatory and not discretionary.

18 Jul 2023

The appeal was filed by the Commissioner of Customs (Import) against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated ...

High Court

Bombay High Court Quashes Customs Order-in-Original for Violation of Natural Justice — Petitioner Denied Opportunity to Cross-Examine Witnesses Under Section 138B of Customs Act, 1962. The court held that breach of natural justice renders the order invalid and remitted the matter for fresh adjudication.

5 Dec 2023

The petitioner, Shri Bipin Badani, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging an or...

High Court

High Court of Judicature at Bombay Hears Customs Appeals on Domestic Clearance of Duty-Free Input Products Under Advance Authorizations. Core Issue Whether Tribunal Correctly Interpreted Foreign Trade Policy 2004-2009 Paras 4.1.3 and 4.1.5 to Permit Domestic Sales Before Export Obligation Fulfillment.

27 Oct 2016

The High Court of Judicature at Bombay heard a batch of 17 customs appeals filed by various companies and individuals against three Commissioners of C...

High Court

Bombay High Court Allows Customs Appeal Without Pre-deposit in Classification Dispute — Tribunal's Discretion Must Be Exercised Consistently. Pre-deposit direction set aside as Tribunal failed to follow its own earlier order on identical issue under Section 129E of Customs Act, 1962.

25 Nov 2010

The appellant, Videocon Industries Ltd., a manufacturer of LCD TVs, had been regularly importing Liquid Crystal Device – Thin Film Transistor Module...

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