Supreme Court Allows Prosecution Under Customs Act for Antiquities Export: Department of Customs vs. Sharad Gandhi (2019) Date of the Judgment: 27 February 2019 Citation: (2019) INSC 174 Judges: K.M. Joseph, J., Ashok Bhushan, J. Can a person be prosecuted under the Customs Act, 1962 for illegally exporting antiquities, or is the prosecution limited to […]
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.
Supreme Court Upholds Transaction Value for Imported Aluminum Scrap: Commissioner of Central Excise vs. Sanjivani Non-Ferrous Trading (2018) LEGAL ISSUE: Whether the declared transaction value of imported goods can be rejected without proper justification and evidence of comparable imports. CASE TYPE: Customs Law Case Name: Commissioner of Central Excise and Service Tax, Noida vs. M/s.
LEGAL ISSUE: Interpretation of “personal effects” under the Baggage Rules, 1998, specifically concerning the import of jewellery by tourists. CASE TYPE: Customs Law Case Name: Directorate of Revenue Intelligence & Ors. vs. Pushpa Lekhumal Tolani Date of the Judgment: 18 August 2017 Citation: (2017) INSC 716 Judges: R.K. Agrawal, J. and Prafulla C. Pant, J.
LEGAL ISSUE: Whether a Port Trust can charge demurrage on goods detained by customs, and whether the Directorate of Revenue Intelligence (DRI) or customs authorities can be held liable for such charges. CASE TYPE: Customs and Port Trust Law Case Name: Mumbai Port Trust vs. M/s. Shri Lakshmi Steels and Ors. Judgment Date: 27 July
LEGAL ISSUE: Applicability of anti-dumping duty on imported stainless steel flat products based on width specifications and tolerance limits. CASE TYPE: Customs Law/ Anti-Dumping Duty Case Name: Commissioner of Customs (Export) Nhava Sheva vs. M/s. Mascot International [Judgment Date]: July 3, 2017 Date of the Judgment: July 3, 2017 Citation: 2017 INSC 606 Judges: A.K.
LEGAL ISSUE: Determining liability for demurrage charges at ports. CASE TYPE: Civil Law, Port Trust Case Name: M/S. RASIKLAL KANTILAL & CO. vs. BOARD OF TRUSTEE OF PORT OF BOMBAY & OTHERS Judgment Date: 28 February 2017 Date of the Judgment: 28 February 2017 Citation: (2017) INSC 147 Judges: J. Chelameswar, J. Abhay Manohar Sapre
Introduction Date of the Judgment: October 3, 2008 Judges: C.K. Thakker, J., D.K. Jain, J. Can customs officials arrest someone without prior notice if they suspect a non-bailable offense? The Supreme Court addressed this question in a case concerning the extent of powers under the Customs Act, 1962. This judgment clarifies the safeguards and limitations
Date of the Judgment: September 23, 2008 Citation: Civil Appeal No. 8236 of 2002 Judges: Hon’ble Mr. Justice Ashok Bhan, Hon’ble Mr. Justice V.S. Sirpurkar The Supreme Court of India addressed the question of whether imported components of Colour Television (CTV) sets should be treated as complete CTV sets for the purpose of assessment under
Supreme Court clarifies Rule 2(a) of Customs Tariff Act in Sony India Ltd. Case (2008) Read Post »
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
