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Bombay High Court Allows Amendment of Shipping Bills in Customs Case Due to Clerical Error. Petitioner permitted to convert shipping bills from Drawback Scheme to Advance Authorization Scheme under Section 149 of Customs Act, 1962.

The petitioner, Pinnacle Life Science Pvt. Ltd., is engaged in the manufacture and supply of medicaments and holds an Importer-Exporter Code. It sough...

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Bombay High Court Allows Customs Broker to Operate Pending Enquiry in Suspension Case. Suspension order set aside for violation of natural justice as no hearing was given and no urgency reasons recorded under Regulation 20 of Customs Brokers Licensing Regulations, 2013.

The petitioner, GAC Shipping (India) Pvt. Ltd., a customs house broker licensed under the Customs Agents Licensing Regulations, 2004 (renewed under th...

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Bombay High Court Dismisses Petition Challenging Distance Requirement Between General and Hazardous Cargo at Container Freight Stations. Circular 4/2011 and Public Notice 8/2011 prescribing 30-meter distance held valid under Customs Act, 1962 and Environment (Protection) Act, 1986.

The petitioner, M/s. CFS Association of India, representing eleven Container Freight Stations (CFS) handling nearly 80% of local container cargo at Nh...

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Bombay High Court Allows Writ Petition Seeking MEIS Benefits Despite Inadvertent Error in Shipping Bills. Court Directs Acceptance of Amended Shipping Bills and Grant of MEIS Scrips, Holding That Systemic Limitations Cannot Deny Legitimate Claims Under Section 149 of Customs Act, 1962.

The petitioner, Larsen & Toubro Limited, filed a writ petition seeking directions to the respondents to accept amendments made in three shipping bills...

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Bombay High Court Dismisses Appeal in Customs Case — Conversion of DEEC Shipping Bill to Drawback Scheme Denied. CBEC Circular No. 4/2004 Mandates Prior Denial of DEEC Benefit by DGFT or Customs Authorities, Which Was Not Established.

The appellant, Manawat Plastics Pvt. Ltd., exported Woven PP Bags/Fabrics under three Shipping Bills dated 06.08.2002, 13.08.2002, and 16.09.2002 unde...

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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.

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

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Bombay High Court Stays Tender Process for DPD Transport Solution — Transporters' Association and Importer Challenge Monopolistic Selection. Interim Order Prevents JNPT from Proceeding with Tender for Selection of Five Transporters, Protecting Existing Rights Pending Final Hearing.

The dispute arose from a tender notice dated 23 March 2017 issued by the Jawaharlal Nehru Port Trust (Respondent No. 2) for selection of transporters ...

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Bombay High Court Hears Writ Petition Seeking Refund of Customs Duty on Non-Delivered Goods. Importer's Refund Claim Rejected by Customs Authority Due to Inter-Departmental Dispute over Liability, Sections 13, 23, 27A of Customs Act, 1962 Involved.

The petitioner, a company manufacturing PVC/CPVC pipes, imported 100 metric tons of Polyvinyl Chloride Resin SG-5 Erdos. It filed Bill of Entry No. 84...

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Bombay High Court Dismisses Appeal in Customs Case — Conversion of Shipping Bill from DEEC to Drawback Scheme Denied. CBEC Circular No. 4/2004 requires prior denial of DEEC benefit by DGFT or Customs; mere inability to utilize advance license does not qualify.

The appellant, Manawat Plastics Pvt. Ltd., exported Woven PP Bags/Fabrics under three Shipping Bills dated 06.08.2002, 13.08.2002, and 16.09.2002 unde...