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Bombay High Court Allows Writ Petition Challenging Detention of Second Hand Machinery Import — Circular No.4/2008-Cus Held Ultra Vires Section 14(1) of Customs Act, 1962. Transaction Value Must Be Accepted Unless Rebutted by Proper Evidence; Guidelines in Circular Cannot Override Statutory Provisions.

The petitioner, M/s Bosch Limited (formerly Motor Industries Co. Ltd.), a public limited company engaged in manufacturing automotive components, impor...

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Bombay High Court Allows Writ Petition Challenging Recovery of Customs Duty After Inordinate Delay. Demand notice under Section 72(1) of Customs Act, 1962 cannot be enforced after five years of inaction by customs authorities.

The petitioner, Anu Products Ltd., filed a writ petition under Article 226 of the Constitution before the Bombay High Court, aggrieved by a recovery i...

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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.

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...

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High Court of Karnataka Dismisses Revenue's Appeal in Customs Case — CESTAT's Finding of Baseless Charges Upheld. Penalty Dropped as Evidence Lacked Direct Link to Respondent Under Customs Act, 1962.

The appeal was filed by the Commissioner of Customs under Section 130 of the Customs Act, 1962 against the orders of the Customs, Excise and Service T...

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Bombay High Court Dismisses Petition Seeking Enforcement of Customs Facility Notice Against Shipping Lines. No Statutory Duty Imposed on Customs to Prosecute Shipping Lines for Non-Compliance with Facility Notice No.69 of 2011.

The petitioners, J.J. Polyplast Private Ltd, Aishwarya Plast Exports Private Ltd, and Mr. Sanjesh Jain, are importers dealing in plastic raw materials...

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Bombay High Court Dismisses Revenue's Appeal in Customs Case — Confiscation of Indian Currency Not Sustainably Linked to Smuggling. CESTAT's finding that Revenue failed to establish necessary ingredients for invoking Section 121 of Customs Act, 1962 upheld.

The Commissioner of Customs (Preventive), Mumbai filed an appeal against the order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) d...

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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.

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

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Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...

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Bombay High Court Quashes Detention Order Under COFEPOSA for Non-Application of Mind and Non-Supply of Documents. Detenu's Statement Under Section 108 of Customs Act Not Considered, Violating Article 22(5) of Constitution.

The petitioner, son of the detenu Vashdev Gobindram Adnani, challenged the detention order dated 3-11-2004 passed by the Principal Secretary to the Go...