Delhi High Court Intervenes Against CESTAT Release Order On 53 Kgs Of Imported Gold

The Delhi High Court on 16 January 2026 issued an ad-interim order, effectively intervening against a CESTAT order which had granted the provisional release of gold to Shree Gold Art Pvt. Ltd.Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul noted that prima facie, the Tribunal order dated 17 March 2025, had failed to consider the fact and legal effect of 53 kilograms of imported gold being kept in unauthorised custody for four days, from 13 August 2020 to 17 August 2020 The...

Supreme Court Issues Notice On Vedanta's Appeal Against Denial Of Interest On Delayed Export Duty Refund

The Supreme Court of India on Monday issued notice in a civil appeal filed by Vedanta Limited challenging a judgment of the Calcutta High Court, which denied interest on a delayed refund of export duty, holding that statutory interest under the Customs Act becomes payable only after a valid refund application is filed. A Bench of Justices Manoj Misra and Manmohan condoned the delay. It directed issuance of notice, returnable in six weeks. The order records: “Delay condoned. Issue notice,...

HAL Fire Extinguishers In Su30MKI Jets Are Integral Aircraft Parts Exempt From Duty: CESTAT Delhi

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that fire extinguishers installed by Hindustan Aeronautics Limited (HAL) in Su30MKI fighter jets qualify as integral aircraft parts and cannot be treated as stand-alone safety equipment to deny customs duty exemption. A Bench comprising Judicial Member Binu Tamta and Technical Member Hemambika R. Priya, on 9 January 2026, set aside the differential customs duty demand of Rs. 92 lakh against HAL . ...

Customs Cannot Arrogate Powers Under FEMA To Confiscate Currency Or Travel Cards: CESTAT Delhi

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs officers cannot arrogate powers under the Foreign Exchange Management Act (FEMA), 1999, to confiscate currency or travel cards under the Customs Act, 1962. A Bench comprising Judicial Member Ajay Sharma and Technical Member C J Mathew observed that while customs officers have the authority to intercept and seize currency at airports, they cannot adjudicate matters under the Customs Act...

Using Corporate Helicopter For Private Flights Breaches Customs Exemption: CESTAT New Delhi

The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the private and non-revenue use of a helicopter imported by a corporate entity defeats the basis of the customs duty exemption granted for non-scheduled passenger or charter services. A Bench comprising President Justice Dilip Gupta and Technical Member Hemambika R. Priya examined a batch of cross-appeals filed by Indian Metal and Ferro Alloys Limited (IMFA) and the Customs Department against...

Covid Customs Duty Exemption Covers Oxygen Concentrators, Not Just Ventilators: CESTAT, New Delhi

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that oxygen concentrators are eligible for exemption from customs duty under the Covid-19 relief notification issued in April 2020 and that the benefit cannot be restricted only to ventilators. Thr tribunal set aside a duty demand of Rs. 36.66 lakh raised on Aspen Diagnostics Pvt. Ltd.The bench comprising President Justice Dilip Gupta and Technical Member C.J. Mathew observed that the...

Customs Tribunal Must First Verify Cross-Examination Request Before Setting Aside Adjudication: Allahabad High Court

The Allahabad High Court at Lucknow has recently set aside a Customs tribunal order after finding that the tribunal failed to first examine whether the noticees (taxpayers) had actually sought cross-examination before holding that the adjudication proceedings stood vitiated for breach of natural justice.A bench of Justices Shekhar B. Saraf and Manjive Shukla ruled that the procedure under Section 138-B of the Customs Act, 1962, can be said to have been breached only if a specific request for...

CESTAT Sets Aside Rejection Of Declared Import Value Over Inadmissible Statements, Emails

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at New Delhi Bench recently held that customs authorities cannot reject the declared value of imported furniture by relying on investigation statements and email printouts unless mandatory legal safeguards are followed. The coram comprised President Justice Dilip Gupta and Technical Member Hemambika R. Priya. The tribunal said that statements recorded during an investigation do not automatically qualify as evidence and can be...

Union Budget 2026: FM Proposes Rollout Of Customs Integrated System (CIS) In 2 Years

Presenting the Union Budget 2026, Finance Minister Nirmala Sitharaman announced the rollout of a new Customs Integrated System to overhaul customs processes.“I propose that a Customs Integrated System will be rolled out in two years as a single, integrated and scalable platform for all customs processes,” Sitharaman said. The Finance Minister also announced expanded use of technology for cargo examination. “Utilisation of non-intrusive scanning with advanced imaging and AI technology for risk...

Budget 2026-27 Proposes Cuts On Customs Duty On Personal Imports, Exempts Cancer Drugs And Rare Disease Medicines

The Union Budget 2026–27 presented on Sunday proposed customs duty relief for personal imports and medicines used in the treatment of serious illnesses.Finance Minister Nirmala Sitharaman said, “To rationalise the customs duty structure for goods imported for personal use, I propose to reduce the tariff rate on all dutiable goods imported for personal use from 20 per cent to 10 per cent.” She also announced healthcare-specific exemptions. “To provide relief to patients, particularly those...

Customs Duty On Vessels Fixed On Import Date, Not On Foreign To Coastal Run Conversion: Madras High Court

The Madras High Court recently held that customs duty on a vessel is fixed on the date of its import and cannot be reopened later merely because the vessel is converted from foreign-going to coastal run. The court said a later change in how the vessel is operated does not create a fresh tax liability. A bench of Justice Anita Sumanth and Justice Mummineni Sudheer Kumar said the date of import is the only point that matters for determining liability under the customs law. “The critical event in...

CESTAT Holds MRI Monitors Attract 18% IGST, Sets Aside 28% Levy On Wipro GE Healthcare Imports

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Mumbai has set aside customs orders against Wipro GE Healthcare Pvt. Ltd. that had upheld the levy of 28% integrated GST on medical monitors imported for use with MRI systems, holding that the higher tax could not be sustained. A Bench of Technical Member C.J. Mathew and Judicial Member Ajay Sharma found that customs authorities had wrongly rejected Wipro GE's request to amend the bills of entry and had continued to assess the...