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Search Results for "import consignment"

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High Court

Gujarat High Court Directs Implementation of Order-in-Original Permitting Re-export of Imported Goods in Customs Dispute — Failure to Implement Order Results in Direction to Refund Penalty and Redemption Fine. The court held that the Customs authorities must either implement the order allowing re-export of Mixed Glycol or refund the redemption fine and penalty paid by the importer under Section 126 of the Customs Act, 1962.

6 Feb 2026

The petitioner, Goodwill Industries, imported a consignment of Mixed Glycol vide Bill of Lading dated 16.02.2021. The supplier loaded the goods into t...

High Court

Madras High Court Dismisses FCI's Appeal in Customs Duty Refund Case — Limitation for Appeal Under Section 128 Cannot Be Condoned. Import of Section 129A to condone delay in first appeal under Section 128 is impermissible as Customs Act is a complete code.

2 Jan 2025

The Food Corporation of India (FCI) filed a Civil Miscellaneous Appeal under Section 130(1) of the Customs Act, 1962 read with Section 104 of CPC, cha...

High Court

Bombay High Court Quashes Customs Confiscation Order for Used Haemodialysis Machines — Import Not Prohibited Under Hazardous Waste Rules. Used Medical Equipment Not Classifiable as 'Hazardous Waste' or 'Waste' Under Hazardous and Other Wastes (Management, Handling and Trans-Boundary Movement) Rules, 2016.

30 Jul 2024

The petitioner, Hemant Surgical Industries Limited, is engaged in importing, manufacturing, and supplying medical equipment. Since 2008, it has import...

High Court

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.

13 Mar 2024

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...

Supreme Court

Supreme Court Allows Appeal in Customs Duty Exemption Case — Clarificatory Notification Must Be Considered by State Authorities. The Court held that the State cannot deny exemption based on date of import when a clarificatory notification extends the benefit, and the State must act fairly and be aware of its own notifications.

23 Jan 2020

The appellant, M/s. Granules India Ltd., imported 96 tons of Acetic Anhydride under three Bills of Entry in December 1993 through the Inland Water Con...

Supreme Court

Supreme Court Dismisses Appeal of Importer in Customs Classification and Valuation Dispute — Head End Equipment Classified Under CTH 8543 8999 and Software/Service Charges Included in Assessable Value. The court upheld the Tribunal's finding that the imported goods constituted a complete functional unit and that the appellant's mis-declaration of classification and value justified penalties under Sections 112(a) and 114AA of the Customs Act, 1962.

27 Sep 2019

The Supreme Court dismissed the appeal filed by Indusind Media & Communications Ltd. against the order of the Customs Excise and Service Tax Appellate...

High Court

Bombay High Court Dismisses Challenge to Nexus Requirement Under Duty Free Credit Entitlement Scheme. Paragraph 3.2.6A of Handbook of Procedures Requiring Nexus Between Imported Goods and Exported Products Held Valid Under Foreign Trade Policy.

13 Jul 2011

The petitioner, Jindal Drugs Limited, an exporter of menthol-based products and a status holder under the Foreign Trade Policy, was granted a Duty Fre...

High Court

Bombay High Court Upholds Conviction of Accused No.1 in NDPS Act Case for Charas Possession, Confirms Acquittal of Co-Accused for Lack of Conspiracy Evidence. Conviction under Section 20(b) NDPS Act sustained based on recovery of 46 cartons of charas concealed in leather jackets, while acquittal under Section 29 upheld due to absence of proof of conspiracy.

9 Mar 2011

The case involves two appeals arising from a common judgment of the Special Judge under the NDPS Act in Special Case Nos.363 of 1998 and 279 of 1999. ...

High Court

Bombay High Court Dismisses Petition Challenging Customs Public Notice on IGM Amendment. Public Notice Prohibiting Amendment of Consignee Name After Bill of Entry Filed Held Reasonable and Not Ultra Vires the Customs Act, 1962.

15 Mar 2010

The petitioner, Mr. Rakesh Dhir, filed a writ petition under Article 226 of the Constitution of India challenging Public Notice No.2/1010 dated 14th J...

High Court

Bombay High Court Upholds Octroi Levy on Imported Aircraft Parts in Customs Bonded Warehouse — Entry into Municipal Limits Occurs Upon Removal from Warehouse. Interpretation of 'Goods' and 'Entry' Under Section 192 of Mumbai Municipal Corporation Act, 1888 Confirms Levy is Valid and Not Ultra Vires.

30 Nov -0001

The judgment concerns two writ petitions filed by Jet Airways (India) Ltd. and Reliance Commercial Dealers Ltd. challenging the levy of octroi by the ...

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