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 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 “Proper Officer” for Customs Duty Recovery: Canon India vs. Commissioner of Customs (2021) LEGAL ISSUE: Determination of the “proper officer” authorized to issue a notice for recovery of customs duty under Section 28(4) of the Customs Act, 1962. CASE TYPE: Customs Law Case Name: M/s Canon India Private Limited vs. Commissioner of
Supreme Court clarifies sequential application of Customs Valuation Rules in import valuation: Anil Kumar Anand vs. Commissioner of Customs (2019) INSC 352 Date of the Judgment: April 22, 2019 Citation: (2019) INSC 352 Judges: Sanjay Kishan Kaul, J., Hemant Gupta, J. Can customs authorities bypass the prescribed sequence of valuation methods when assessing import duties?
Date of the Judgment: 07 August 2006 Citation: [Not Available in Source Text] Judges: Ashok Bhan, J. and Markandey Katju, J. When can customs authorities use a longer period to demand unpaid duties? The Supreme Court addressed this important question in the case of Aban Loyd Chiles Offshore Limited vs. Commissioner of Customs. The core
