Search Results for "Section 130 Customs Act"

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Search Results for "Section 130 Customs Act"

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Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...

High Court

Madras High Court Dismisses Department's Appeal in Customs DFIA Scheme Conversion Case. Circular No.36/2010 Held Directory, Not Mandatory, Allowing Amendment of Shipping Bills Beyond Time Limit.

10 Apr 2026

The case involves appeals filed by the Commissioner of Customs (Export) against the order of the Customs, Excise and Service Tax Appellate Tribunal (C...

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...

Supreme Court

Supreme Court Dismisses Assessees' Appeals in Customs Duty Cases Involving Forged DEPB Scrips. Court upheld duty liability as forged scrips are void ab initio under the Customs Act, 1962, justifying extended limitation period due to fraud, with penalty proceedings remanded for adjudication.

23 Sep 2022

The Supreme Court of India heard two civil appeals concerning customs duty evasion cases where appellants had imported goods using forged DEPB (Duty E...

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

Bombay High Court Allows Appeal by Union of India in Customs Gold Confiscation Case — Confessional Statements Under Section 108 of Customs Act, 1962 Are Admissible Evidence and Cannot Be Discarded Without Proof of Coercion.

16 Oct 2018

The case involves an appeal by the Union of India and the Commissioner of Customs (Prev.) against an order of the Customs, Excise and Service Tax Appe...

High Court

Bombay High Court Allows Appeal Against Tribunal's Refusal to Stay Redemption Fine. Holds that Customs Tribunal Has Inherent Jurisdiction to Stay Redemption Fine Under Section 125 of Customs Act, 1962, as Section 129E Does Not Apply.

8 Dec 2017

The appellant, Mydream Properties Private Limited, imported a yacht and VSAT equipment, against which the Commissioner of Customs passed an order-in-o...

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...

High Court

High Court of Karnataka Acquits Appellants in CBI Bank Fraud Case Due to Lack of Evidence. Conviction under Sections 120(B), 409, 467, 471, 477(A) IPC and Prevention of Corruption Act set aside as prosecution failed to prove criminal conspiracy and dishonest misappropriation.

3 Jan 2017

The judgment pertains to three criminal appeals filed by Jitender Prasad Kaushik (A1), Raphael Joseph Manohar (A2), and another appellant (A3) against...

High Court

Bombay High Court Quashes Detention Order Under COFEPOSA Act for Non-Application of Mind and Non-Supply of Documents. Father of detenu successfully challenged preventive detention order passed under Section 3(1) of COFEPOSA Act, 1974 on grounds of non-application of mind by detaining authority and failure to supply vital documents.

4 Jan 2012

The petitioner, Shri Rashid Kapadia, father of the detenu Khalil Ahmed Rashid Ahmed Kapadia, filed a writ petition under Article 226 of the Constituti...

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