High Court
'Decalcified Fish Scale' Import Covered Under Advance Authorisation Scheme; Customs Cannot Deny Benefit: Kerala High Court
The Kerala High Court stated that 'decalcified fish scale' import covered under advance authorization scheme; customs cannot deny benefit. The advance authorization scheme enables duty free import of inputs/raw materials required for manufacture of export goods. Justices A.K. Jayasankaran Nambiar and P.M. Manoj observed that during the period subsequent to the period covered by the show cause notice, the assessee has obtained advance authorization for importing the same product...
Treaty Provisions Don't Override Customs Law: Bombay High Court Upholds SCN Issued For Alleged Misuse Of Import Exemptions
The Bombay High Court stated that treaty provisions don't override customs law and upheld the show cause notices issued for alleged misuse of import exemptions. The Bench consists of Justices M.S. Sonak and Jitendra Jain observed that based on a treaty provision that is not transformed or incorporated into the national law or statute, the provisions of the existing Customs Act cannot be undermined, or the powers and jurisdiction of the customs authorities questioned. In this case,...
Kerala High Court Directs Customs To Dispose Of Seized Buffalo Meat Consignments Within One Month Due To Perishability
The Kerala High Court has directed the customs department to dispose of seized buffalo meat consignments within one month due to perishability. The Bench of Justice Ziyad Rahman A.A was addressing the issue pertaining to the seizure of the consignments of buffalo meat, which were proposed to be exported to a foreign country. On examination, it was found that there was a misdeclaration by the consignor, and it contained certain items which were prohibited from being exported. ...
Vessel Engaged Under SEAIOCM Agreement Qualifies As 'Foreign Going Vessel' For Exemption U/S 87 Of Customs Act: Kerala High Court
The Kerala High Court stated that vessel engaged under SEAIOCM agreement qualified as 'foreign going vessel' for exemption under section 87 Of Customs Act. The Bench consists of Justices A.K. Jayasankaran Nambiar and P.M. Manoj was addressing the issue of whether in the backdrop of the terms of engagement of the vessel under the SEAIOCM Agreement, the vessel can be categorized as a foreign going vessel for the purposes of claiming exemption under Section 87 of the Customs Act. In ...
Import Of Inverter Component Without Photo-Voltaic Cell Not Eligible For Customs Duty Exemption: Kerala High Court
The Kerala High Court stated that import of inverter component without photo-voltaic cell not eligible for customs duty exemption. “Inasmuch as the import was only of the inverter component, without the photo-voltaic cell - a component that was essential for harnessing solar energy, which could then be routed through the inverter system for the supply of electrical energy to the grid, the assessee cannot be seen as eligible for the benefit of the exemption notification……” stated the...
Customs Act Grants Unfettered Investigative Powers Where Infraction Is Suspected: Patna High Court
The Patna High Court has held in a recent judgement that the Customs Act, 1962 provides 'unfettered power' to investigate where there are reasons to believe that there has been infraction of its provisions.Presiding over the case, Justice Mohit Kumar Shah, observed, “The investigation cannot be nipped in the bud and be prevented simply on the basis of certain technicalities. The Customs Act provides unfettered power to investigate where there are reasons to believe that there has been infraction...
Customs' Decision To Prefer Revision Plea Against Order To Release Goods Not Grounds To Withhold Them: Delhi High Court
The Delhi High Court has held that the Customs Department cannot sit over an appellate body's order directing it to release the goods of an assessee, merely on the ground that the Department seeks to prefer a revision against such order.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta held, “once the Commissioner of Customs (Appeals) has also allowed redemption, the decision to file revision cannot be a ground to withhold the release of the goods. Further, there is no stay...
Sikh People Usually Wear 'Kada', Personal Effect: Delhi High Court Sets Aside Detention By Customs
Observing that Sikh persons usually wear kada as part of their religious practice, the Delhi High Court set aside the detention of a Dubai resident's gold kada by the Customs Department.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “Clearly, a perusal of the photographs and the fact that it is one Kada which is usually worn by persons like the Petitioner who are Sikhs, leaves no doubt in the mind of the Court that the same was a personal effect of the...
Goods Exempted From Customs Duty, May Still Be Subject To Levy Of Additional Duty Under Respective Enactments: Madras High Court
The Madras High Court stated that goods imported exempted from basic customs duty, may still be subject to levy of additional duty under respective enactments. “The goods imported, even though exempted from basic customs duty, may still be subject to levy of additional duty under the respective enactments and they would be so subject unless and until they are specifically exempted by the competent authority in exercise of the powers vested under those respective enactments from such...
Customs Must Preserve CCTV Footage Upon Receiving Complaint Of Officials Illegally Seizing Foreign Currency From Travellers: Delhi HC
The Delhi High Court has directed the Customs Department to ensure that relevant CCTV footage is preserved whenever it receives a complaint from any traveller coming to India from abroad, regarding illegal detention of his foreign currency by its officials.“...if a complaint was received in this manner, the CCTV footage ought to be preserved immediately as the same is available only for 30 days. Moreover, the CCTV footage of the Petitioner at the time of departure could also have been preserved...
Following Delhi HC Nudge, Customs Takes Measures To Prevent Harassment Of Genuine Air Travellers Carrying Gold Jewellery
Following successive judgments of the Delhi High Court criticising the Customs for detaining personal jewellery of air travellers and failure to comply with mandatory statutory procedure for detention, the Department has undertaken various steps to prevent harassment of genuine travellers.As per an affidavit filed by the Centre, the Department has taken following steps:1. A person whose goods are detained shall be issued detention receipts which would bear the time and date of detention, number...
“Completely Unacceptable”: Delhi High Court Pulls Up Customs For Prolonged Detention Of Export Goods Despite Dept's Circular
The Delhi High Court has criticised the Customs Department for acting against its own Circular for expeditious clearance of goods, by detaining the export goods of a trader for over two months.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “This position is completely unacceptable to the Court…consignment cannot be held up in this manner…expedited steps are not taken for clearing of goods.”Petitioner's export consignment of 'ladies PVC slippers' was put on hold...