Customs case law, explained.
Search Indian customs judgments by case name or citation. Each case comes with the legal principle and what it means in practice.
Latest judgments
6 results
Vijaya Industrial Products v. Union of India (1994): Which Date Determines the Customs Exchange Rate under Section 14?
1995 (76) E.L.T.531 (Mad.)
Understand the Madras High Court judgment in Vijaya Industrial Products on Customs exchange rate, Bill of Entry presentation and Sections 14, 15 and 46.
- Exchange Rate
ITC Ltd. v. CCE (2019): Can You Claim a Customs Duty Refund Without Challenging Assessment?
2019 (368) E.L.T. 216 (S.C.)
Can an importer claim a customs duty refund without first challenging the self-assessment? In ITC Ltd. v. Commissioner of Central Excise (2019), the Supreme Court examined the relationship between assessment, reassessment, statutory appeals and…
- Refund of Customs Duty
- Self-Assessment
Navayuga Engineering Case (2024): Customs Duty, Redemption Fine & Interest Explained
2024 INSC 547
Can Customs recover duty and interest after confiscated goods are redeemed on payment of a fine? In Navayuga Engineering Co. Ltd. v. Union of India (2024 INSC 547), the Supreme Court clarified the relationship…
- Confiscated Goods
- Customs Duty
- Interest
- Redemption Fine
Global Technologies Case (2024): Customs Valuation Explained
2024 INSC 204
Learn the Supreme Court's Global Technologies judgment (2024), Customs valuation, Rule 12, identical and similar goods, and the practical law behind valuation enhancement.
- Appeal Limitation
- Customs Valuation
- Identical and Similar Goods
- Transaction Value
Dilip Kumar & Company Case (2018): Customs Duty Exemption Explained
2018 INSC 646
Learn the landmark Dilip Kumar & Company Supreme Court judgment (2018), customs duty exemption rules, arguments, strict interpretation and burden of proof.
- Burden of Proof
- Customs Duty Exemption
- Interpretation of Exemption Notifications
Canon India Customs Case: Supreme Court Judgment on Proper Officer Under the Customs Act, 1962
2021 INSC 169
The Canon India customs case highlights a landmark legal dispute over the powers of Directorate of Revenue Intelligence (DRI) officers as proper officers under the Customs Act, 1962. Explore the Supreme Court’s 2021 and…
- DRI
- Proper Officer
- Recovery of Customs Duty
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