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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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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 Allows Writ Petition Challenging Settlement Commission Order in Customs Duty Evasion Case — Violation of Principles of Natural Justice. Settlement Commission's Rejection of Settlement Application Without Considering Merits and Without Granting Personal Hearing Set Aside.

The petitioners, Dinesh Bhabootmal Salecha and others, filed a writ petition before the Bombay High Court challenging an order passed by the Settlemen...

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Bombay High Court Allows Release of Imported Bearings in IPR Suspension Case — Mandamus Issued for Violation of IPR Rules 2007. Customs Authorities Suspended Clearance Without Confiscation Order or Notice Under Rule 7 of IPR Rules, Violating Principles of Natural Justice.

The petitioners, NBU Bearings Pvt. Ltd. and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court...

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Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

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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.

The 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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High Court of Bombay at Goa Allows Customs Appeals in Gold Smuggling Case Due to Lack of Evidence and Procedural Violations. Confiscation of Gold and Imposition of Penalties Set Aside for Failure to Prove Smuggling Beyond Reasonable Doubt.

The case involves five appeals filed by Ciabro Alemao (through legal representatives), Joaquim Alemao, Churchill Alemao, Anthony John Rodrigues, and S...

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Bombay High Court Dismisses Airport Operator's Challenge to Customs Regulation Requiring Bill of Entry for Export Goods. Regulation 5(2) of Handling of Cargo in Customs Areas Regulations, 2009 Held Intra Vires Customs Act, 1962 and Constitutional.

The petitioner, M/s. Mumbai International Airport Private Ltd., filed two writ petitions challenging the validity of Regulation 5(2) of the Handling o...