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Search Results for "Customs Confiscation"

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High Court

Bombay High Court Directs FRRO to Issue Exit Permit to Acquitted Chinese National in Gold Smuggling Case — Customs Department's Opposition Held Unjustified. The court held that the mere intention to challenge an acquittal does not justify preventing an acquitted person from leaving the country.

11 Jul 2024

The petitioner, a Chinese national, arrived in India on a flight from Beijing that was diverted to Mumbai due to bad weather. Upon arrival, customs of...

Supreme Court

Supreme Court Dismisses Commissioner of Customs' Appeal Against Tribunal's Order Setting Aside Anti-Dumping Duty Demand. Tribunal Correctly Found Show Cause Notices Lacked Basis for Reclassification and Anti-Dumping Notification Did Not Cover Goods Under Declared Tariff Heading CTH 40021100 Under Customs Tariff Act, 1975.

21 Sep 2021

The Supreme Court of India heard civil appeals filed by the Commissioner of Customs, Pune against a judgment of the Customs, Excise & Service Tax Appe...

Supreme Court

Supreme Court Allows Revenue Appeal in Central Excise Case: EOU Job Work for DTA Unit Without Export Violates EXIM Policy. The Court held that a 100% EOU cannot undertake job work for a DTA unit and clear finished goods to the DTA without exporting them, and such clearance is not eligible for concessional duty under Notification No.8/97-CE.

6 Mar 2020

The case involves an appeal by the Commissioner of Central Excise, Nagpur against the CESTAT order that allowed the appeals of M/s Universal Ferro & A...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case Regarding Redemption Fine as Business Expenditure. Redemption fine of Rs. 75,00,000 paid for unauthorized import of almonds held allowable as business expenditure under Section 37 of the Income Tax Act, 1961.

22 Feb 2019

The appeal was filed by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the asses...

High Court

Bombay High Court Disposes of Writ Petitions Challenging Customs Restriction on Import of Colour Picture Tubes and Video Tape Deck Mechanisms. Court Examines Whether Public Notice No. 109/89 Dated 21 March 1989 Renders Imports Under Pre-Issued Additional Licences Invalid.

13 Dec 2017

The petitioners, manufacturers of colour televisions, imported Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) against additional lic...

High Court

Bombay High Court Upholds Constitutional Validity of Section 129E Customs Act, 1962 Mandating Predeposit for Appeals. Challenge to Order-in-Original Dismissed as No Appeal Filed.

19 Jun 2017

The Bombay High Court disposed of two writ petitions filed by Haresh Nagindas Vora and Sachin Laxmichand Shah, partners of M/s Bright International, c...

High Court

Bombay High Court Upholds Constitutional Validity of Section 129E Customs Act, 1962 Mandating Predeposit for Appeals. Challenge to Order-in-Original Dismissed as No Hearing Opportunity Was Denied.

19 Jun 2017

The petitioners, partners of M/s Bright International, challenged the constitutional validity of Section 129E of the Customs Act, 1962, as amended by ...

High Court

High Court of Karnataka Upholds Customs Duty Exemption for Gold Jewellery Imports Under Notification No. 12/2012-Customs — Interpretation of Exemption Notification Conditions. The court held that the respondent, a manufacturer and exporter of gold jewellery, was entitled to exemption from customs duty on import of gold jewellery under Notification No. 12/2012-Customs issued under Section 25 of the Customs Act, 1962, as it satisfied the conditions of the notification.

12 Apr 2016

The case involves a writ appeal filed by the Chairman, Central Board of Excise and Customs, and the Commissioner of Customs against an order of a sing...

High Court

Bombay High Court Dismisses Revenue's Reference Application in Customs Duty Evasion Case Due to Inordinate Delay. Application filed under Section 130 of Customs Act, 1962 for reference of questions of law from CEGAT order held time-barred as delay of 240 days not explained.

27 Jul 2006

The Commissioner of Customs (Import) filed an application under Section 130 of the Customs Act, 1962 seeking a reference to the High Court of certain ...

Supreme Court

Supreme Court Dismisses Appeal Against Confiscation of Smuggled Silver Due to Unexplained Delay and Availability of Alternative Remedy. Writ jurisdiction cannot be invoked to bypass statutory appeal remedy under Section 130 of the Customs Act, 1962, especially when there is inordinate delay of over two years.

30 Nov -0001

The appellant, Rikhab Chand Jain, filed a civil appeal by special leave against the judgment of the Rajasthan High Court (Jaipur Bench) dated 14th Mar...

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