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1. Making E-payment of Customs duty mandatory. - Notification

2. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

3. Valuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour - undervaluation of goods - Section 17(5) of the Customs Act, 1962,...

4. Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

5. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

6. Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the...

7. Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

8. Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

9. Interest on custom duty - accrual of expenses - The interest on custom duty has the same nature as custom duty and therefore it could be allowed on payment basis - AT

10. Refund of the excess Customs duty paid - excess duty collection arisen due to typographical error in the documents provided by the importer - The assessing authority can...

11. Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer...

12. Amendment of section 194G. - TDS - deduction of income-tax at the rate of ten per cent. shall be made in a case where, the amount of income exceeding one thousand rupees...

13. Levy of Customs duty - importer of vessel "M.V. Vishwa Yash" or not - deemed importer - as the permission was granted in favour of the SCI, the respondent cannot be said...

14. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

15. Default in payment of Central Excise Duty - By making the demand as above nearly one year later, for the clearances made without payment of duty revenue was not only...