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Bombay High Court Allows Customs Appeal Against CESTAT Order Waiving Late Fees for Delayed Bill of Entry Filing. Late Fee Under Section 46(3) of Customs Act, 1962 Is Mandatory and Not Discretionary for Delayed Filing Beyond Prescribed Period.

The Principal Commissioner of Customs, Pune, filed an appeal under Section 130 of the Customs Act, 1962 against the final order of the Customs, Excise...

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Bombay High Court Dismisses Customs Appeal Against Acquittal in Gold Smuggling Case — Prosecution Fails to Prove Seizure Beyond Reasonable Doubt. Recovery of Foreign Marked Gold Bars from Accused Not Established Due to Lack of Independent Panch Witnesses and Contradictions in Evidence.

The case pertains to an appeal filed by the Union of India through the Assistant Collector of Customs against an order of acquittal dated 4-10-2001 pa...

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Karnataka High Court Dismisses Writ Appeal in Customs Duty Settlement Case — Upholds Settlement Commission's Rejection for Non-Disclosure. Settlement Commission's Finding of Non-Disclosure of Full Facts Under Section 127C of Customs Act, 1962 Not Interfered With as Not Perverse.

The appellants, including M/s C S India and its partners, filed a writ appeal before the Karnataka High Court challenging the order of a learned Singl...

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Bombay High Court Dismisses Customs Application Seeking Reference of Questions of Law on Conversion of Bill of Entry. CEGAT Upheld Denial of Reconversion of Assessed Home Consumption Bill of Entry into Bond Bill of Entry Under Section 46(5) of Customs Act, 1962.

The applicant, Jain Irrigation Systems, a 100% Export Oriented Unit (EOU), imported a consignment of Pipe Head PHPO 40 under Customs Tariff Head 8477....

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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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Bombay High Court Dismisses Petitioner in Customs Penalty Case for Short Landing of Goods. Revisional Authority's Order Under Section 129DD of Customs Act, 1962 Upheld as No Error of Law Found.

The petitioner, M/s. Sai Shipping Company (P) Ltd., filed a writ petition under Article 226 of the Constitution of India challenging an order dated 30...

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Bombay High Court Quashes Show Cause Notice in Customs Valuation Case — Issue Already Adjudicated by CESTAT. Principle of Res Judicata Applied to Successive Show Cause Notices for Enhancing Invoice Value Under Customs Act, 1962.

The petitioner, M/s. Royal Oil Field Private Limited, entered into a contract on February 25, 2002 with M/s. IMX Port National Trading Corporation, Ca...

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Bombay High Court Dismisses Appeal in Customs Case — Conversion of DEEC Shipping Bill to Drawback Scheme Denied. CBEC Circular No. 4/2004 Mandates Prior Denial of DEEC Benefit by DGFT or Customs Authorities, Which Was Not Established.

The appellant, Manawat Plastics Pvt. Ltd., exported Woven PP Bags/Fabrics under three Shipping Bills dated 06.08.2002, 13.08.2002, and 16.09.2002 unde...