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Customs Act

A collection of 9 posts

Union of India vs Adani Power Ltd. -Customs Act - Special Economic Zones Act

Customs Act, 1962 -Section 12; Special Economic Zones Act, 2005- Section 26 -The levy of export duty on goods supplied from the Domestic Tariff Area to the Special Economic Zone is not justified. While dismissing appeal filed by UoI, SC observed: Section 12 of the Customs Act, 1962 is the

Union of India vs Jatin Ahuja- Customs Act

Customs Act, 1962- Section 110, 110A, 124 -Only power that has been conferred upon the Revenue to extend the time period is in accordance with the first proviso to Sub-section (2) of Section 110 of the Act, 1962. The Delhi High Court is right in saying that any effort to

Patanjali Foods Limited vs Union Of India 2025 INSC 733- Section 27 Customs Act - Unjust Enrichment Doctrine - Bank Guarantee

Customs Act, 1962 - Section 27- The key word in Section 27 is ‘paid’. Refund thereunder is permissible only if any duty is ‘paid’ by the claimant which subsequently becomes refundable either fully or in part- The encashment of bank guarantees offered as security cannot be treated as payment of

Coal India Limited vs Commissioner Of Customs (Port) 2025 INSC 609 - Customs Act

Customs Act, 1962 - Dismissing appeal against CESTAT Order, SC observed: Services rendered by the Indian agent were not post-importation activities. The services provided were directly relatable to the import of the goods by way of product support service which is covered by Sections 14(1) and 14(1A) of

Gastrade International vs Commissioner Of Customs, Kandla 2025 INSC 411 - S. 45 Evidence Act - Customs Act- Most Akin Test

Customs Act, 1962 - Most Akin Test - If the attributes of the imported goods show that the goods are “most akin” to the specified goods amongst an array of other specified goods, these imported goods have to be classified as the specified goods with which these goods bear the

Constitutional Law

Radhika Agarwal vs Union Of India 2025 INSC 272 - GST Acts - Customs Act - Power To Arrest

Constitution of India - Article 246-A - Central Goods and Services Tax Act, 2017 - Section 69 and 70 - Constitutional Validity upheld - The Parliament has the power to make laws regarding GST and, as a necessary corollary, enact provisions against tax evasion. Article 246-A of the Constitution is

Nalin Choksey vs Commissioner Of Customs, Kochi 2024 INSC 933 - Customs Act- Vehicle Owner- Motor Vehicles Act

Customs Act - Section 2(26) - Motor Vehicles Act - Section 2(30) - when a motor vehicle stands registered in the name of a person, he would be the owner of the said motor vehicle.- Section 49 of the Motor Vehicles Act deals with the necessity for

Commissioner of Customs vs Canon India Pvt. Ltd. 2024 INSC 854 - Article 137 Constitution - Review - Customs Act

Customs Act 1962- Section 28(11)- Constitutional Validity upheld- Its application is not limited to the period between 08.04.2011 and 16.09.2011. (Para 155) Finance Act 2022 - Section 97 - Constitutional Validity upheld. (Para 167) Constitution of India - Article 137 ; Supreme Court Rules, 2013

Three Judges Bench

Nabha Power Limited vs Punjab State Power Corporation Limited 2024 INSC 833 - Contract - Customs Act

Contract Law - The golden rule of interpretation is that the words of a contract should be construed in their grammatical and ordinary sense, except to the extent that some modification is necessary in order to avoid absurdity, inconsistency or repugnancy- Similarly, any invocation of the business efficacy test as