Unlawful Customs Levy Cannot Be Revived Through Executive Notifications: Supreme Court In Adani Power SEZ Case

The top court granted relief to Adani Power by overturning the Gujarat High Court's 2019 refusal to order refunds of customs duty on electricity supplied by its SEZ unit to the domestic tariff area.

No Countervailing Duty On Silk Fabrics Imported In 2012–13: CESTAT Chennai

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) clarified that countervailing duty (CVD) cannot be levied on imported silk fabrics during 2012–2013, when excise duty on such fabrics was fully exempt under the relevant notification. Further that customs proceedings are deemed concluded once duty and interest are paid before a show-cause notice is issued. A Bench comprising Judicial Member P. Dinesha and Technical Member Vasa Seshagiri Rao set aside the...

Parts Used For Intelligent Manual Transmission Not Clutch Parts, CESTAT Rules In Hyundai Transys' Favour

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that auto parts imported by Hyundai Transys India Private Limited for use in intelligent manual transmission vehicles were wrongly classified by customs authorities, leading to unsustainable duty demands. A bench of Judicial Member P. Dinesha and Technical Member Vasa Seshagiri Rao ruled that the actuator assembly and tube connector assembly used in iMT vehicles cannot be treated as “clutches and parts...

Orissa High Court Rejects Customs Plea to Prefer CRCL Reports Over Private Lab Reports In Essel Mining Case

The Orissa High Court has rejected the customs department's argument that test reports issued by the Central Revenues Control Laboratory should be given primacy over load-port test reports issued by a NABL-accredited private laboratory and dismissed a revenue appeal against Essel Mining and Industries Ltd. in an iron ore export duty dispute. A Division Bench of Chief Justice Harish Tandon and Justice Murahari Sri Raman declined to interfere with a December 4, 2024 order of the Customs, Excise,...

CESTAT Mumbai Sets Aside Service Tax Demand Based Only On Service Tax–Income Tax Return Mismatch

The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal has set aside a service tax demand that was raised on the basis of a mismatch between income tax returns and ST-3 returns (half-yearly service tax returns filed under the pre-GST regime). The tribunal noted that the demand was confirmed without proper service of notice and without giving the taxpayer an opportunity of hearing The appeal was decided by Technical Member M.M. Parthiban. The tribunal found that the...

CBIC Revises Tariff Values For Gold, Silver, Edible Oils And Brass Scrap

The Central Board of Indirect Taxes and Customs (CBIC) has updated tariff values for edible oils, brass scrap, gold, silver and areca nuts. By a notification issued on 15 January 2026, the CBIC notified revised tariff values effective from 16 January 2026, fixing the tariff value of gold at USD 1,483 per 10 grams and silver at USD 2,950 per kilogram. The CBIC has also notified that there is no change in the tariff value of areca nuts falling under tariff item 080280. Further, revised tariff...

Chilly Seeds Imported For Sowing Cannot Be Classified As 'Spices': CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at New Delhi has held that chilly seeds imported exclusively for sowing cannot be treated as “spices” under the Customs Tariff and must instead be classified as seeds used for sowing under Chapter 12. A coram led by President Justice Dilip Gupta and Technical Member Hemambika R. Priya set aside a 2016 order of the Commissioner (Appeals) that had upheld a higher duty on such imports. For context, spices attract a 70% basic...

CESTAT Delhi Allows Importer To Claim Tax-Free Imports From Least Developed Countries Despite Licence Terms

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Customs authorities cannot deny duty-free benefits available to imports from Least Developed Countries merely because an import licence issued by the Directorate General of Foreign Trade refers to a separate concessional duty notification. A coram of President Justice Dilip Gupta and Technical Member P.V. Subba Rao set aside a customs duty demand, along with interest, penalty, and redemption fine,...

CESTAT Mumbai Reiterates 10% Customs Duty Benefit On Enterprise Ethernet Switches

Reiterating that customs authorities cannot deny a concessional duty without objective evidence, the Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal has allowed Digisol Systems' appeal and extended the benefit of 10% customs duty on imported enterprise Ethernet switches and transceivers.A bench comprising Judicial Member S.K. Mohanty and Technical Member M.M. Prathiban was hearing an appeal filed by Digisol Systems, a provider of IT networking solutions and consultancy...

Delhi High Court Gives Customs One Last Chance Over ₹5,000 Costs In Touch Screen Tariff Case

The Delhi High Court on Tuesday (January 6) gave the Customs Department one last chance to clear objections to its plea seeking recall of Rs 5 thousand in costs imposed for not filing replies in a batch of petitions challenging a customs duty hike on Interactive Flat Panel Displays.The court warned that if the objections are not removed within a week, the recall application will stand rejected automatically.A division bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul noted that the...

Belated Detection Of Importer's Misuse Of Duty-Free Imports Cannot Be Attributed To Customs Broker: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has set aside the revocation of the Customs Broker licence of Aggressive Shipping & Logistics Pvt. Ltd. It held that diversion or misuse of duty-free imports by an importer, detected later by the Directorate of Revenue Intelligence (DRI), cannot automatically be attributed to the Customs Broker. A coram of Judicial Member S K Mohanty and Technical Member M.M. Parthiban was hearing an appeal against an order of the...

Can Customs Reopen Decade-Old Duty Drawback Claims? Delhi High Court To Examine?

In March, the Delhi High Court is set to examine whether customs authorities can revive decade-old export transactions through belated show cause notices (SCNs) without running afoul of the doctrine of delay and laches.On December 9, 2025, a Division Bench of the Delhi High Court comprising Justices Prathiba M. Singh and Shail Jain heard a batch of petitions concerning the validity of SCNs issued in relation to the availment of duty drawback. The issue arose from the issuance of SCNs to the...