Resolving the Jurisdiction of Customs Officers and DRI under Customs Act, 1962.
7 Nov 2024The Supreme Court addressed the powers of Directorate of Revenue Intelligence (DRI) officers as "proper officers" under the Customs Act, specifically ...
Search Results for "Customs Act 1962"
7 result(s) found
Found 7 result(s)
Supreme Court
Supreme Court Upholds Withdrawal of Inter-Commissionerate Transfers for Inspectors Under Recruitment Rules 2016. Recruitment Rules Made Under Article 309 of the Constitution Prevail Over Executive Instructions, and ICTs Are Not Permissible as They Violate Separate Cadre Identity Under Rule 5.
10 Mar 2022The dispute arose from a batch of civil appeals filed by Inspectors of the Central Excise and Land Customs or Goods and Services Tax Administration, w...
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Supreme Court
Supreme Court Dismisses Commissioner's Appeal in Customs Case Due to Jurisdictional Defect in Show Cause Notice. Directorate of Revenue Intelligence Lacked Authority to Issue Notice Without Specific Entrustment Under Section 6 of Customs Act, 1962, Making Entire Proceeding Invalid.
20 Jan 2022The dispute involved an appeal filed by the Commissioner of Customs against a judgment of the Custom Excise Service Tax Appellate Tribunal. The backgr...
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Supreme Court
Supreme Court Quashes Conviction in Customs Act Case Due to Procedural Irregularity in Appellate Judgment. The High Court's common judgment considering evidence from only one trial violated fair trial principles under Section 273 of the Code of Criminal Procedure, 1973, necessitating remand for fresh consideration.
29 Oct 2021The dispute involved appeals by six accused persons against their conviction by the Madras High Court under the Customs Act, 1962. The Anti-Smuggling ...
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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 2021The Supreme Court of India heard civil appeals filed by the Commissioner of Customs, Pune against a judgment of the Customs, Excise & Service Tax Appe...
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Supreme Court
Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.
1 Sep 2020The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...
Supreme Court
Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.
27 Feb 2019The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...
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