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 Upholds Absolute Confiscation of Illegally Imported Pulses: Union of India vs. Raj Grow Impex LLP (2021) LEGAL ISSUE: Whether illegally imported pulses, in violation of trade restrictions, are subject to absolute confiscation or can be released with a redemption fine. CASE TYPE: Customs Law, Import/Export Regulation Case Name: Union of India & Ors.
Supreme Court allows import of restricted goods on payment of market value: Commissioner of Customs vs. M/S. Atul Automations Pvt. Ltd. (2019) LEGAL ISSUE: Whether restricted goods imported without authorization can be released on payment of market value. CASE TYPE: Customs Law, Import/Export Regulation Case Name: Commissioner of Customs vs. M/S. Atul Automations Pvt. Ltd.
