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1. The appellant had initially exported Indian tea to Netherlands, which was rejected and recalled to India. Upon re-importation, no DEPB claim was advanced. The goods were...

2. Amends Notification Nos. 92/2009-Cus dated 11.09.2009, 93/2009-Cus dated 11.09.2009, 94/2009-Cus dated 11.09.2009, 95/2009-Cus dated 11.09.2009 and 104/2009-Cus dated 14....

3. Refund of Customs Duty - time limitation - relevant date - amendment in the Bill of entry - The period of limitation in the facts of the present case should be reckoned...

4. Amendment to Bill of entry - Declaration of one painting (instead of two) in the Bill of Entry - Confiscation and penalty - No infirmity in denying the amendment of...

5. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

6. Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

7. Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible...

8. Seeks to amend notification No. 94/1996-Customs - Exemption to re-imported goods exported under various Export Promotion Schemes. - Notification

9. Refund for excess customs duty paid by filing an application for amendment of the bill of entry u/ss 149 or 154 of the Customs Act, 1962. It was held that a refund u/s...

10. Bill of Entry (Electronic Declaration) (Amendment) Regulation, 2016 - Notification

11. Benefit of exemption from customs duty - Change of Notification in the bill of entry - alternate exemption Notification - The Tribunal held that, the only criteria to be...

12. MEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - Amendment to shipping bills - The argument on behalf of the Revenue is that once the goods are...

13. Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend...

14. Validity of final/reassessment order of Bill of Entry - ex parte final assessment of the Bill of Entry - the respondent No.4 has made final assessment/re-assessment of...

15. Refund of Excess duty paid - re-assessment of bill of entry - amendment in the quantity of DAP imported in the Bill of Entry - It can be seen that the clearance of goods...