Customs Act, 1962
20 Supreme Court judgments considering this law. Search within these.
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ITC Limited v. State of Karnataka & Anr.
Whether the inspection and seizure conducted by Respondent No.2 u/s.15, Legal Metrology Act, 2009 without obtaining a prior warrant, was unlawful and violative of the principles of natural justice, thereby justifying invocation…
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Devendra Kumar v. The State (Nct of Delhi) & Anr.
High Court affirmed the order passed by the CMM directing registration of the FIR against the petitioner for offences punishable u/ss.186 and 341, Penal Code, 1860. Whether the CMM erred in involving the police in a complaint…
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Intelligence v. Suresh Kumar and Co. Impex Pvt. Ltd. & Ors.
Whether the CESTAT erred in passing the impugned order setting aside the penalty imposed upon the respondents-assessees.
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Nabha Power Limited v. Punjab State Power Corporation Limited and Others
Issue arose whether deemed export benefits under Para 8.3 of Foreign Trade Policy 2009-2014-FTP were legitimately available to the appellants as of the bid cut-off date and would notifications by Directorate General of Foreign…
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M/s Shah Nanji Nagsi Exports Pvt. Ltd. v. Union of India and Ors.
Issue arose whether an inadvertent error in the shipping bills, which was permitted to be corrected u/s.149 of the Customs Act, 1962 can defeat appellant-exporter’s claim under the MEIS-Merchandise Exports from India Scheme.
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M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors.
1. Whether encashment of bank guarantees furnished under court orders can be treated as “payment of duty” for the purpose of refund under Section 27 of the Customs Act? 2. Whether the doctrine of unjust enrichment apply to…
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(Earlier Known as Andagro Services Pvt. Ltd.) v. Union of India & Ors.
Whether by way of the circular dated 30.01.2004 the benefits granted under the statutory notification dated 01.04.2003 could have been curtailed by expanding the exclusionary clause; whether crude degummed soyabean oil imported…
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M/S. Coal India Limited v. Commissioner of Customs (Port), Customs House, Kolkata
Whether the engineering and technical service fees/agency commission/charges paid by the appellant and its subsidiaries to the local agent of the overseas supplier were includable in the assessable value of the imported goods…
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Gastrade International v. Commissioner of Customs, Kandla
Whether, the imported goods is to be treated as Base Oil as claimed by the appellants or High Speed Diesel (HSD) determined by the Customs Authorities, which is contested by the appellants. The High Court had concluded that the…
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Joyi Kitty Joseph v. Union of India & Ors.
The wife of the detenu; detained under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA Act) is challenging the order of detention.
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Radhika Agarwal v. Union of India and Others
Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).
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(Reliance Communications v. Commissioner of Service
Whether the mobile service providers who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings etc. can take the benefit of…
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Commissioner of Customs v. M/s Canon India Pvt. Ltd.
Issue arose whether there was an “error apparent on the face of the record” for the purpose of entertaining the review petition; whether law laid down in Canon India’s case as regards the power of the DRI to issue show cause…
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Nabha Power Limited & Anr. v. Punjab State Power Coroporation Limited & Anr.
Issue arose as to whether the press release of 01.10.2009 announcing the decision of the Union Cabinet about approval of certain modifications envisaged in the then existing mega power policy, is covered within the meaning of the…
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Ashok Kumar Sharma & Ors v. Union of India
Whether the Court under Article 32 can issue a writ to the Union Government to cancel existing licences and halt the issuance of new licences for the export of arms and military equipments to Israel.
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Baccarose Perfumes and Beauty Products Pvt. Ltd v. Central Bureau of Investigation & Anr.
Whether the High Court was justified in dismissing the Revision Application against the rejection of the discharge application moved by the appellant-Company.
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The State of Gujarat v. M/s Ambuja Cement Ltd.
Definition of Purchase Price under sub-Section (18) of Section 2 of the Gujarat Value Added Tax Act, 2003. High Court whether justified in upholding the order passed by the Gujarat Value Added Tax Tribunal wherein it held that…
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M/s Navayuga Engineering Co. Ltd. v. Union of India & Anr.
(i) Whether there is a liability to pay customs duty when the confiscated goods are redeemed after payment of fine under Section 125 of the Customs Act, 1962; (ii) Whether, the liability to pay such duty will include the…
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M/s. Bisco Limited v. Commissioner of Customs and Central Excise
The appellant had imported second hand steel mill machinery and parts covered by three transit bonds totalling 595 cases. The officials of the Preventive Branch of the Commissionerate searched the industrial premises of the…
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Union of India and Ors. v. M/S. B.T. Patil and Sons Belgaum (Construction) Pvt. Ltd
Entitlement of the respondent to refund of duty drawback and interest for delayed payment thereof.