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Search Results for "Customs appeal"

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High Court

Bombay High Court Allows Writ Petitions Challenging Rejection of Provisional Release of Seized Goods Under Customs Act — Directs Release on Conditions. Joint Commissioner's order set aside as not considering Section 110A of Customs Act, 1962; goods to be released on bank guarantee and bond.

8 Feb 2021

The Bombay High Court disposed of two writ petitions filed by Himgiri Buildcon & Industries Limited and Agsons Agencies (I) Private Limited against th...

High Court

Bombay High Court Quashes Preventive Detention Order Under COFEPOSA for Non-Placement of Vital Documents. Failure to Place Retraction Statements and Bail Orders Before Detaining Authority Renders Detention Invalid Under Section 3(1) of COFEPOSA Act, 1974.

7 Nov 2014

The petitioner, son of the detenu Ramesh B. Doshi, challenged an order of preventive detention passed under Section 3(1) of the Conservation of Foreig...

High Court

High Court of Bombay at Goa Allows Customs Appeal, Upholds Confiscation of Cosmetics Imported Through Non-Notified Port. Import of Cosmetics Through Marmagoa Port Violates Rule 133 Read with Rule 43-A of Drugs and Cosmetics Rules, 1945, as Cosmetics Are Not Exempted Under Rule 132 and Schedule D.

4 Jun 2019

The Commissioner of Customs, Goa, filed an appeal under the Customs Act, 1962, against an order of the Customs, Excise and Service Tax Appellate Tribu...

High Court

Bombay High Court Upholds Acquittal in NDPS and Customs Act Case Due to Lack of Evidence and Procedural Lapses. Customs Department Failed to Prove Conscious Possession of Contraband and Compliance with Mandatory Search and Seizure Requirements Under NDPS Act.

10 Feb 2005

The case involves an appeal by the Assistant Collector of Customs, Bombay, against the acquittal of three respondents (original accused) by the Specia...

High Court

Bombay High Court Allows Revenue Appeal in Customs Case — Post-Importation Condition of 'No Sale for 2 Years' in Public Notice Held Not Applicable to Goods Imported Prior to Its Issuance. The Tribunal erred in applying a condition from a Public Notice dated 31.03.2000 to goods imported on 28.02.2000, as the condition was not in existence at the time of import.

6 Oct 2010

The appeal was filed by the Commissioner of Customs (Imports) under Section 130 of the Customs Act, 1962 against the order dated 7th July, 2004 passed...

High Court

Madras High Court Upholds Appeal Against Customs Duty Order; Cross-Examination of DEPB License Officials Deemed Necessary for Natural Justice. Customs, Excise and Service Tax Appellate Tribunal Final Order Set Aside as Denial of Opportunity to Cross-Examine Witnesses Breached Principles of Natural Justice in Case Involving Alleged Fake DEPB Licenses Under Section 28 of Customs Act, 1962.

14 Mar 2025

The matter arose from a civil miscellaneous appeal under Section 130(1) of the Customs Act, 1962, challenging the Final Order of the Customs, Excise a...

Supreme Court

Supreme Court Dismisses Commissioner's Appeal in Customs Case Due to Jurisdictional Defect in Show Cause Notice. Directorate of Revenue Intelligence Lacked Authority to Issue Notice Without Specific Entrustment Under Section 6 of Customs Act, 1962, Making Entire Proceeding Invalid.

20 Jan 2022

The dispute involved an appeal filed by the Commissioner of Customs against a judgment of the Custom Excise Service Tax Appellate Tribunal. The backgr...

Supreme Court

Supreme Court Dismisses Appeal in Customs Pre-Deposit Dispute Under Section 129E of Customs Act, 1962. Appellant's Claim for Discretionary Relief Under Pre-Substitution Provision Rejected as Order and Appeal Were Post-Substitution, with Legislative Intent Favoring Fixed Percentage Regime.

28 Feb 2022

The dispute arose from an appeal against the dismissal of a customs appeal due to non-compliance with the pre-deposit requirement under Section 129E o...

High Court

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

11 Nov 2024

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...

High Court

Bombay High Court Dismisses Revenue's Appeal in Customs Classification Dispute — Extended Limitation Period Not Invokable Without Evidence of Suppression. CESTAT's finding that there was no misdeclaration or suppression of facts by the importer upheld, and the demand for differential duty beyond normal period was barred by limitation under Section 28 of the Customs Act, 1962.

21 Sep 2022

The Principal Commissioner of Customs (Import) filed an appeal under Section 130 of the Customs Act, 1962 against an order of the Customs Excise and S...

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