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Supreme Court Allows Union of India's Appeal in Customs Duty Priority Dispute. Customs duty under Section 150(2)(c) of Customs Act, 1962 has priority over warehouse charges under Section 150(2)(d) in distribution of sale proceeds of warehoused goods.

The case involves a dispute between the Union of India (appellant) and M/s. Associated Container Terminal Ltd. (respondent) regarding the priority of ...

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Supreme Court Allows Union's Appeal Against High Court's Setting Aside of Amended Customs Notification. Power to Modify Exemption Under Section 25(1) Customs Act, 1962 Includes Power to Withdraw; No Vested Right to Concessional Duty.

The case involves a challenge to the amendment of a customs exemption notification. The respondent, ABP Pvt Ltd, imported a high-speed printing machin...

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Bombay High Court Quashes Interest Demand on Customs Duty for Provisional Assessment Prior to Amendment. Interest under Section 28AA of Customs Act, 1962 cannot be levied retrospectively for period before its insertion when provisional assessment under Section 18 did not provide for interest.

The petitioner, M/s. R. K. Chemicals, a proprietorship firm, imported a consignment of Mono Sodium Glutamate in 1996. There was a dispute regarding th...

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Bombay High Court Hears Writ Petition Seeking Refund of Customs Duty on Non-Delivered Goods. Importer's Refund Claim Rejected by Customs Authority Due to Inter-Departmental Dispute over Liability, Sections 13, 23, 27A of Customs Act, 1962 Involved.

The petitioner, a company manufacturing PVC/CPVC pipes, imported 100 metric tons of Polyvinyl Chloride Resin SG-5 Erdos. It filed Bill of Entry No. 84...

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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 Quashes Customs Order-in-Original for Defying Advance Ruling on Betel Nut Classification. Authority for Advance Rulings' classification of betel nut products under CTH 2106 90 30 is binding on Customs authorities under Section 28J of the Customs Act, 1962.

The petitioner, Isha Exim, a business engaged in importing edible products including processed betel nut (supari), challenged an Order-in-Original dat...