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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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Supreme Court Upholds Union’s Excise Duty Demand on Steel Wires; Manufacturer’s Challenge Dismissed. Interpretation of Item 26AA of Central Excise Act as a Rate of Duty, Not Dependent on Origin of Raw Material, Confirmed.

The case arose from the imposition of excise duty under the Central Excises and Salt Act, 1944, on steel wires manufactured by the appellant, J.K. Ste...

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Bombay High Court Dismisses Airport Operator's Challenge to Customs Regulation Requiring Bill of Entry for Export Goods. Regulation 5(2) of Handling of Cargo in Customs Areas Regulations, 2009 Held Intra Vires Customs Act, 1962 and Constitutional.

The petitioner, M/s. Mumbai International Airport Private Ltd., filed two writ petitions challenging the validity of Regulation 5(2) of the Handling o...

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Bombay High Court Dismisses Revenue's Appeal in Customs Confiscation Case — Goods Not Liable for Confiscation Under Section 111(d) or 111(m) of Customs Act, 1962. Supplier's Innocent Involvement and Lack of Misdeclaration by Respondent Lead to Dismissal.

The case involves two appeals filed by the Commissioner of Customs & Central Excise, Goa, under Section 130 of the Customs Act, 1962, against a common...

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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.

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...

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Gujarat High Court Allows Provisional Release of Seized Goods in Customs Act Case — Directs Release on Bond and Bank Guarantee. Importers Granted Relief as Court Holds Continued Detention Causes Hardship Under Section 110A of Customs Act, 1962.

The judgment concerns a batch of Special Civil Applications filed by various importers (including M/s. S. J. S. International) against the Union of In...

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Bombay High Court Issues Judgment in Writ Petition for Refund of Interest Under Customs Act, 1962. Petition Seeks Refund of Interest Allegedly Illegally Recovered Without Issuing Notice Under Section 59(1) of the Customs Act.

The dispute arose from the import of spices by the petitioners, fourteen proprietary firms, who faced a refusal from the customs authorities to clear ...