Judgement

SC affirms that electricity generated in SEZ and supplied to DTA cannot be subjected to customs duty through exemption notifications.

Customs Duty on SEZ Power Supply to DTA Held Ultra Vires; Refund Directed

Notifications

As per the notification, the Central Board of Indirect Taxes and Customs (CBIC) is introducing new rules called the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025.

CBIC Amends Sea Cargo Manifest and Transhipment Regulations, 2018

CBIC Amends Sea Cargo Manifest and Transshipment Regulations, 2018

Government imposes provisional anti-dumping duty on imports of 'Low Ash Metallurgical Coke', to safeguard the Indian domestic industry from injury caused by dumped imports.

Govt. Imposes Provisional Anti-Dumping Duty on Imports of 'Low Ash Metallurgical Coke' Following DGTR Findings

The court highlighted that the opportunity for cross-examination depends on the facts and situation of the case and the present case involved fraudulent availment of drawbacks using fake firms.

Cross-Examination is Not an Absolute Right and is Subject to Circumstances of Each Case: High Court

Right to cross-examination not absolute; Customs officials protected, but private brokers and warehouse staff allowed to be examined.

Delhi HC Partly Allows Cross-Examination in Customs Duty Evasion Case

Customs authorities cannot deny DFIA exemption for in-shell walnuts merely due to absence of specific HS code endorsement

Explore Our Blogs

Customs Duty on SEZ Power Supply to DTA Held Ultra Vires; Refund Directed

CBIC Amends Sea Cargo Manifest and Transshipment Regulations, 2018

Govt. Imposes Provisional Anti-Dumping Duty on Imports of 'Low Ash Metallurgical Coke' Following DGTR Findings

Cross-Examination is Not an Absolute Right and is Subject to Circumstances of Each Case: High Court

Delhi HC Partly Allows Cross-Examination in Customs Duty Evasion Case

Walnuts Cleared Duty-Free: Gujarat HC Upholds DFIA Exemption Without HS Code Matching