Customs Act, 1962

Supreme Court quashes detention order due to non-consideration of bail conditions in smuggling case: Joyi Kitty Joseph vs. Union of India (2025) INSC 327 (March 06, 2025)

/ COFEPOSA Act, 1974, COFEPOSA Act, 1974 with Section 3(1), Customs Act, 1962, Customs Act, 1962 with Section 108, Judges, K. Vinod Chandran, Preventive Detention, Sudhanshu Dhulia

Introduction Date of the Judgment: March 06, 2025 Citation: (2025) INSC 327 Judges: Justice Sudhanshu Dhulia, Justice K. Vinod Chandran Can preventive detention be justified if the detaining authority fails to consider the conditions imposed by a Magistrate while granting bail for the same alleged offences? The Supreme Court of India addressed this critical question […]

Supreme Court quashes detention order due to non-consideration of bail conditions in smuggling case: Joyi Kitty Joseph vs. Union of India (2025) INSC 327 (March 06, 2025) Read Post »

Supreme Court clarifies “Importer” definition under Customs Act: Nalin Choksey vs. Commissioner of Customs (2024)

/ Customs Act, 1962, Customs Act, 1962 with Section 125, Customs Act, 1962 with Section 2(26), Customs Act, 1962 with Section 28, Motor Vehicles Act, 1988, Motor Vehicles Act, 1988 with Section 2(30)

Supreme Court clarifies “Importer” definition under Customs Act: Nalin Choksey vs. Commissioner of Customs (2024) LEGAL ISSUE: Definition of “importer” under the Customs Act, 1962, and liability of subsequent purchasers for customs duty. CASE TYPE: Customs Law Case Name: Nalin Choksey vs. The Commissioner of Customs, Kochi [Judgment Date]: 27 November 2024 Date of the

Supreme Court clarifies “Importer” definition under Customs Act: Nalin Choksey vs. Commissioner of Customs (2024) Read Post »

Supreme Court Clarifies Powers of DRI Officers in Customs Duty Recovery: Commissioner of Customs vs. Canon India Pvt. Ltd. (2024)

/ Constitutional Law, Constitutional Law with Article 14, Customs Act, 1962, Customs Act, 1962 with Section 2(34), Customs Act, 1962 with Section 28, Powers of Customs Officers

Supreme Court Clarifies Powers of DRI Officers in Customs Duty Recovery: Commissioner of Customs vs. Canon India Pvt. Ltd. (2024) LEGAL ISSUE: Scope of authority of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices for customs duty recovery. CASE TYPE: Customs Law, Tax Law Case Name: Commissioner of Customs vs. M/s Canon

Supreme Court Clarifies Powers of DRI Officers in Customs Duty Recovery: Commissioner of Customs vs. Canon India Pvt. Ltd. (2024) Read Post »

Supreme Court clarifies “Change in Law” under Power Purchase Agreements: Nabha Power Ltd. vs. Punjab State Power Corporation Ltd. (2024)

/ Business Efficacy, Constitutional Law, Constitutional Law with Article 77, Contract Law, Contract Law with PPA, Customs Act, 1962, Customs Act, 1962 with Section 25, Interpretation of Contracts, Notifications

Supreme Court Clarifies “Change in Law” under Power Purchase Agreements: Nabha Power Ltd. vs. Punjab State Power Corporation Ltd. (2024) Date of the Judgment: 5th November 2024 Citation: 2024 INSC 833 Judges: B.R. Gavai, J., Prashant Kumar Mishra, J., K.V. Viswanathan, J. Can a press release announcing a Cabinet decision be considered “law” under a

Supreme Court clarifies “Change in Law” under Power Purchase Agreements: Nabha Power Ltd. vs. Punjab State Power Corporation Ltd. (2024) Read Post »

Supreme Court quashes criminal proceedings against Baccarose Perfumes: A case of immunity and procedural lapse (2024)

/ Central Excise Act, 1944, Criminal Law, Criminal Procedure Code, 1973, Customs Act, 1962, Customs and Excise Law, Customs Tariff Act, 1975, Indian Penal Code, 1860, Prevention of Corruption Act, 1988

Supreme Court quashes criminal proceedings against Baccarose Perfumes: A case of immunity and procedural lapse (2024) LEGAL ISSUE: Whether criminal proceedings can continue against a company that has been granted immunity by the Settlement Commission. CASE TYPE: Criminal Law, Customs and Excise Law Case Name: Baccarose Perfumes and Beauty Products Pvt. Ltd vs. Central Bureau

Supreme Court quashes criminal proceedings against Baccarose Perfumes: A case of immunity and procedural lapse (2024) Read Post »

Supreme Court Clarifies Customs Duty on Goods Outside Bonded Warehouse: Bisco Ltd. vs. Commissioner of Customs (20 March 2024)

/ Customs Act, 1962, Customs Act, 1962 with Section 15, Customs Act, 1962 with Section 64, Warehousing

Supreme Court Clarifies Customs Duty on Goods Outside Bonded Warehouse: Bisco Ltd. vs. Commissioner of Customs (2024) Date of the Judgment: 20 March 2024 Citation: 2024 INSC 231 Judges: B. V. Nagarathna, J. and Ujjal Bhuyan, J. What happens when imported goods, meant to be stored in a bonded warehouse, are found outside the warehouse

Supreme Court Clarifies Customs Duty on Goods Outside Bonded Warehouse: Bisco Ltd. vs. Commissioner of Customs (20 March 2024) Read Post »

Supreme Court Clarifies Interest on Delayed Duty Drawback for Deemed Exports: Union of India vs. B.T. Patil (2024)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 11A, Central Excise Act, 1944 with Section 11B, Central Excise Act, 1944 with Section 11BB, Customs Act, 1962, Customs Act, 1962 with Section 27, Customs Act, 1962 with Section 27A, Customs Act, 1962 with Section 75A, Foreign Trade (Development and Regulation) Act, 1992, Foreign Trade (Development and Regulation) Act, 1992 with Rule 2(e)

Supreme Court Clarifies Interest on Delayed Duty Drawback for Deemed Exports: Union of India vs. B.T. Patil (2024) LEGAL ISSUE: Whether interest is applicable on delayed duty drawback refunds for deemed exports under the Exim Policy. CASE TYPE: Civil, Foreign Trade Case Name: Union of India and Ors. vs. M/S. B. T. Patil and Sons

Supreme Court Clarifies Interest on Delayed Duty Drawback for Deemed Exports: Union of India vs. B.T. Patil (2024) Read Post »

Supreme Court Upholds Insurance Claim, Dismissing New India Assurance Appeal: Mudit Roadways Case

/ Consumer Law, Consumer Protection Act, 1986, Customs Act, 1962, Customs Act, 1962 with Section 23, Customs Duty, Insurance Act, 1938 with Section 64(UM)(4), Insurance Claim, Insurance Law

Supreme Court Upholds Insurance Claim, Dismissing New India Assurance Appeal: Mudit Roadways Case LEGAL ISSUE: Whether an insurance company can reject a claim based on grounds not stated in the initial repudiation letter and the extent of surveyor’s report in determining insurance liability. CASE TYPE: Insurance Law, Consumer Law Case Name: New India Assurance Co.

Supreme Court Upholds Insurance Claim, Dismissing New India Assurance Appeal: Mudit Roadways Case Read Post »

Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023)

/ Customs Act, 1962, Customs Act, 1962 with Section 108, Customs Act, 1962 with Section 14, Customs Valuation Rules, 1988, Evidence Act, 1882, Evidence Act, 1882 with Section 24

Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023) LEGAL ISSUE: Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was correct in setting aside the enhanced valuation of imported goods and penalties imposed by the Commissioner of Customs. CASE TYPE: Customs Law, Import Valuation Case Name: Commissioner

Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023) Read Post »

Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023)

/ Customs Act, 1962, Customs Act, 1962 with Section 25(1), Customs Duty Exemptions, Dipankar Datta, General Clauses Act, 1897, General Clauses Act, 1897 with Section 21, Judges, S. Ravindra Bhat

Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023) LEGAL ISSUE: Whether the government can amend or withdraw a customs exemption notification based on public interest. CASE TYPE: Customs Law Case Name: Union of India & Ors. vs. A. B. P. Pvt. Ltd. & Anr. [Judgment Date]:

Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023) Read Post »

Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023)

/ Customs Act, 1962, Customs Act, 1962 with Section 25(1), Customs Duty Exemptions, Dipankar Datta, General Clauses Act, 1897, General Clauses Act, 1897 with Section 21, Judges, S. Ravindra Bhat

Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023) LEGAL ISSUE: Whether the government can amend or withdraw a customs notification granting exemptions, and the extent of judicial review in such matters. CASE TYPE: Customs Law Case Name: Union of India & Ors. vs. A. B. P.

Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023) Read Post »

Customs Act Settlement: Supreme Court clarifies the scope of Section 127B in cases of smuggled goods: Yamal Manojbhai vs. Union of India (2023)

/ Constitutional Law, Constitutional Law with Article 32, Customs Act, 1962, Customs Act, 1962 with Section 123, Customs Act, 1962 with Section 127B, Customs Act, 1962 with Section 77, Judges, Krishna Murari, Sanjay Karol

Supreme Court clarifies settlement process under Customs Act for smuggled goods: Yamal vs. Union of India (2023) LEGAL ISSUE: Whether an accused under the Customs Act, 1962 can seek settlement under Section 127B for goods specified under Section 123 of the same Act, when seized within the customs area. CASE TYPE: Criminal, Customs Law Case

Customs Act Settlement: Supreme Court clarifies the scope of Section 127B in cases of smuggled goods: Yamal Manojbhai vs. Union of India (2023) Read Post »

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