Customs Tariff Act, 1975

Act No. 51 of 1975 In force from 2-8-1976 Ministry of Finance 22 sections

An Act to consolidate and amend the law relating the Customs Duties.

83 Supreme Court judgments considering this law. Search within these.

• M/S Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – II
  2025 INSC 113019 September 2025Dismissed

  Whether the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, valve and silencer would amount to…

• M/s Suraj Impex (India) Pvt. Ltd. v. Union of India & Ors.
  2025 INSC 75522 May 2025Disposed of

  Whether the Circular No. 35/2010-Cus. Dt. 17.09.2010 for the purposes of claim of custom duty drawbacks for merchant exporters, have retrospective or prospective effect.

• M/S. Coal India Limited v. Commissioner of Customs (Port), Customs House, Kolkata
  2025 INSC 6091 May 2025Dismissed

  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…

• Gastrade International v. Commissioner of Customs, Kandla
  2025 INSC 41128 March 2025Disposed of

  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…

• Baccarose Perfumes and Beauty Products Pvt. Ltd v. Central Bureau of Investigation & Anr.
  2024 INSC 6626 September 2024Appeal(s) allowed

  Whether the High Court was justified in dismissing the Revision Application against the rejection of the discharge application moved by the appellant-Company.

• M/s. Bisco Limited v. Commissioner of Customs and Central Excise
  2024 INSC 23120 March 2024Partly allowed

  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…

• Commissioner of Customs and Central Excise, Amritsar (Punjab) v. M/S D.L. Steels Etc
  2022 INSC 66611 July 2022Dismissed
• Union of India & Ors. v. M/S G S Chatha Rice Mills & Anr.
  2020 INSC 56123 September 2020Dismissed
• The Designated Authority and Ors. v. M/S. the Andhra Petrochemicals Limited
  2020 INSC 5261 September 2020Appeal(s) allowed
• The Chairman, Board of Trustees, Cochin Port Trust v. M/S Arebee Star Maritime Agencies Pvt. Ltd. & Ors.
  2018 INSC 2165 August 2020Reference answered
• Commissioner of Central Excise, Nagpur v. M/S Universal Ferro & Allied Chemicals Ltd. & Anr.Ce F G H
  2020 INSC 2856 March 2020Dismissed
• Indusind Media & Communications Ltd v. Commissioner of Customs, New Delhi
  2019 INSC 109727 September 2019Dismissed
• Uttar Haryana Bijli Vitran Nigam Ltd [Uhbvnl]. & Anr v. Adani Power Ltd. & Ors.
  2019 INSC 26125 February 2019Dismissed
• Union of India and Another v. M/S. Kumho Petrochemicals Company Limited and Another
  2017 INSC 4769 June 2017Dismissed
• M/S Colgate Palmolive (India) Ltd. v. Commissioner of Customs, Patna
  2016 INSC 119524 August 2016Dismissed
• Commissioner of Central Excise v. M/S Nestle India Limited
  2015 INSC 85624 November 2015Dismissed
• Commissioner of Customs, Mumbai-I v. M/S Seiko Brushware India
  2015 INSC 6414 September 2015Disposed of
• M/S. Dr. Reddy'S Laboratories v. Commissioner of Customs
  2015 INSC 10122 September 2015Disposed of
• M/S. Jaswal Neco Ltd. v. Commissioner of Customs, Visakhapatnam
  2015 INSC 5424 August 2015Appeal(s) allowed
• M/S. H.C.L. Limited v. Commissioner of Customs, New Delhi
  2015 INSC 50221 July 2015Appeal(s) allowed
• M/S. Ivrcl Infrastructure & Projects Ltd. v. Commissioner of Customs, Chennai
  2015 INSC 32415 April 2015Dismissed
• Aidek Tourism Services Pvt. Ltd. v. Commissioner of Customs, New Delhi
  2015 INSC 23719 March 2015Disposed of
• M/S. M.P. Agencies v. State of Kerala
  2015 INSC 97418 March 2015Appeal(s) allowed
• Commissioner of Central Excise, Jalandhar v. M/S. Kay Kay Industries
  2013 INSC 56526 August 2013Dismissed
• Commissioner of Customs (Import) v. Stoneman Marble Industries & Ors
  2011 INSC 6221 January 2011Dismissed
• Automotive Tyre Manufacturers Association v. The Designated Authority & Ors.
  2011 INSC 227 January 2011Partly allowed
• C.C.E.C. St., Vishakhapatnam v. Jocil Ltd.
  2010 INSC 87815 December 2010Appeal(s) allowed
• Commnr. of Customs (Preventive) Mumbai v. M/S. M. Ambalal & Co.
  2010 INSC 8679 December 2010Disposed of
• L.M.L. Ltd. v. Commissioner of Customs
  2010 INSC 63121 September 2010Dismissed
• Commissioner of Customs, Banagalore v. M/S, N.I. Systems (India) P. Ltd.
  2010 INSC 40415 July 2010Appeal(s) allowed
• M/S. Sanghvi Reconditioners Pvt. Ltd. v. Union of India and Ors.
  2010 INSC 795 February 2010Dismissed
• Cc (Preventive) Amritsar v. M/S. Malwa Industries Ltd
  2009 INSC 15712 February 2009Dismissed
• Designated Authority, Ministry of Commerce & Industry & Anr. v. Indian Metals & Ferro Alloys Ltd.
  2009 INSC 7627 January 2009Matter referred to larger bench
• Commissioner of Customs, Mumbai v. M/S. J.D. Orgochem Limited
  2008 INSC 47710 April 2008Dismissed
• M/S. Lohia Sheet Products v. Commissioner of Customs, New Delhi
  2008 INSC 3175 March 2008Appeal(s) allowed
• Commissioner of Customs, New Delhi v. C-Net Communication (L) Pvt. Ltd.
  2007 INSC 97726 September 2007Dismissed
• M/S. Virlon Textile Mills Ltd. v. Commissioner of Central Excise, Mumbai
  2007 INSC 43217 April 2007Disposed of
• Zuari Industries Ltd. v. Commissioner of Central Excise & Customs
  2007 INSC 35229 March 2007Appeal(s) allowed
• M/S Sterlite Industries (India) Ltd. v. Commissioner of Customs, Chennai
  2007 INSC 31419 March 2007Appeal(s) allowed
• Reliance Industries Ltd. v. Designated Authority and Ors.
  2006 INSC 59111 September 2006Disposed of