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Search Results for "Customs tariff"

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Supreme Court

Supreme Court Dismisses Importer's Appeal in Customs Tariff Classification of Laser Imagers — Laser Imagers Held to be Accessories Classifiable Under CTH 9033. Laser Imager Lacking Independent Diagnostic Capability and Compatible with Machines Under Multiple Tariff Headings Falls Under Residuary CTH 9033 00 00, Not CTH 9018 90 19, Under Note 2 to Chapter 90 of Customs Tariff Act, 1975.

1 Jan 1970

The dispute concerned the correct tariff classification of imported 'Dryview 6850 Laser Imagers W/3D' under the First Schedule to the Customs Tariff A...

High Court

High Court of Bombay at Goa Dismisses Writ Petition Challenging Seizure of Vessel Under Customs Act, 1962; Seizure of Re-imported Floating Crane Valid as Exemption Notification Inapplicable When Re-import Not by Original Exporter.

5 Apr 2019

The case involved a writ petition filed by Fomento Resources Private Limited and its director challenging the seizure of a floating crane, MV Maria La...

High Court

Bombay High Court Dismisses Writ Petition Seeking Mandamus to Issue Exemption Notification Under Section 25 of Customs Act, 1962 — No Fundamental Right to Exemption from Customs Duty. Budget Proposal Does Not Have Force of Law Until Enacted; Power Under Section 25 is Permissive, Not Mandatory.

2 Sep 2011

The petitioner, Amin Merchant, imported eight consignments of goods classified under Tariff Heading 2208.10 of the Customs Tariff during financial yea...

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 Examines Rejection of Settlement Applications by Customs Settlement Commission for Non-Compliance with Section 127B of Customs Act, 1962. Petitioners Argued That Non-Payment of Interest Under Repealed Section 28AB Could Not Be Ground for Rejection, and Orders Were Arbitrary.

9 Oct 2015

The petitioners, a father-son duo engaged in importing old and used cranes, faced three show cause notices issued by the Directorate of Revenue Intell...

High Court

Bombay High Court Examines Writ Petition in Apple Watch Band Classification Dispute Under Section 28-I of Customs Act, 1962. Renewal Application for Advance Ruling Rejected Due to Pending Show Cause Notice; Petitioner Argues Pendency Must Exist on Application Date.

16 Sep 2025

The litigation arose from a customs classification dispute concerning Apple Watch Bands imported by the petitioner, a company incorporated in India. T...

High Court

Bombay High Court Allows Customs Appeal on Limitation Issue — Show Cause Notice Held Time-Barred. The relevant date for computing limitation under Section 28 of the Customs Act, 1962 for recovery of duty in case of provisional assessment is the date of refund order or refund cheque, not the date of credit into government treasury.

1 Mar 2006

The appellant, M/s Gujarat Alkalies & Chemicals Limited, filed an appeal under Section 130 of the Customs Act, 1962 against the order of the Customs, ...

High Court

High Court of Bombay hears Writ Petition challenging customs action. No further details available.

13 Jun 2025

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High Court

Bombay High Court Allows Import of Used Tyres for Recycling Subject to Compliance with Hazardous Waste Rules and Customs Procedures. The court held that used tyres, whether single cut or multiple cut/shredded, fall under Entry B3140 of the Hazardous Wastes Rules, 2008, requiring prior permission from the Ministry of Environment and Forests.

17 Oct 2011

The petitioners, Royal Carbon Black (P) Limited and another, operate a factory in Raigad manufacturing carbon black, fuel oil, and other products usin...

High Court

Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

20 Mar 2018

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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