Customs Law

Supreme Court clarifies the definition of “Personal Effects” under Baggage Rules in a Customs Dispute: Directorate of Revenue Intelligence vs. Pushpa Lekhumal Tolani (2017)

/ Baggage Rules, 1998, Customs Act, 1962, Customs Act, 1962 with Section 102, Customs Act, 1962 with Section 77, Customs Law, Judges, Personal Effects, Prafulla C. Pant, R.K. Agrawal

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. […]

Supreme Court clarifies the definition of “Personal Effects” under Baggage Rules in a Customs Dispute: Directorate of Revenue Intelligence vs. Pushpa Lekhumal Tolani (2017) Read Post »

Supreme Court Clarifies Anti-Dumping Duty on Stainless Steel Imports: Commissioner of Customs vs. Mascot International (2017)

/ A.K. Sikri, Anti-Dumping Duty, Ashok Bhushan, Customs Act, 1962, Customs Act, 1962 with Notification 86/2011-Cus, Customs Act, 1962 with Notification No. 14/2010-Cus., Customs Law, Judges

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.

Supreme Court Clarifies Anti-Dumping Duty on Stainless Steel Imports: Commissioner of Customs vs. Mascot International (2017) Read Post »

Supreme Court clarifies scope of “like article” in anti-dumping duty cases: Designated Authority vs. Lubrizol (India) Pvt. Ltd. (2008)

/ Anti-Dumping Duty, B. Sudershan Reddy, Customs Law, Customs Tariff Act, Customs Tariff Rules, 1995, Judges, S.H. Kapadia

Introduction Date of the Judgment: September 10, 2008 Judges: Justice S.H. Kapadia and Justice B. Sudershan Reddy When is an imported article considered similar enough to a domestic product to warrant anti-dumping duties? The Supreme Court of India addressed this question in a case involving the interpretation of “like article” under the Customs Tariff Act.

Supreme Court clarifies scope of “like article” in anti-dumping duty cases: Designated Authority vs. Lubrizol (India) Pvt. Ltd. (2008) Read Post »

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