Zinc EDTA Is Fertiliser, Not A Chemical; Lower Customs Duty Applicable: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Zinc EDTA is classifiable as a fertiliser under Customs Tariff Item (CTI) 3105 9090, and not a chemical salt under CTI 29224990 as stated by the revenue.Ajayan T.V. (Judicial Member) and Ajit Kumar (Technical Member) noted that Zinc EDTA contains Nitrogen, which is an essential fertilising element. The Tribunal further stated that …….as per Note 6 to Chapter 31, for the purposes of CTH...

Customs | Bills Of Entry Cannot Be Reassessed After Clearance Merely To Claim Refund Based On Later SC Judgment: CESTAT Mumbai

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that reassessment of Bills of Entry cannot be sought at a belated stage after clearance of goods merely to claim refund on the basis of a favourable Supreme Court judgment delivered in another assessee's case. A Division Bench comprising Dr. Suvendu Kumar Pati (Judicial Member) and M.M. Parthiban (Technical Member) dismissed the appeal filed by the assessee, M/s Minerva Enterprises and upheld the order of...

“Customs Cannot Resort To Delaying Tactics”: Delhi High Court Slams Dept For Not Releasing Seized Goods Despite Court Order

The Delhi High Court has slammed the Customs Department for repeatedly delaying implementation of its orders for release of articles seized from passengers arriving from abroad.Calling out the authority's “delaying tactics”, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar warned of “stringent action” along with imposition of costs on errant officials.“This Court repeatedly notices that various judgments and orders which are passed, especially order directing release of detained...

Lower Conversion Factor Applicable For Timber Imports Before 11.5.2012: Kerala High Court Allows Refund Of Additional Customs Duty

The Kerala High Court has held that a lower conversion factor is applicable for timber imports made before 11.05.2012. Justice Ziyad Rahman A.A. examined the issue regarding the refund of additional customs duty paid for the import of timber from Myanmar and other foreign countries. The centre of controversy was the conversion factor to be applied for converting the Hoppus Ton, which is the traditional unit of volume applied in Myanmar for the measurement of logs, to the metric...

Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order

The Delhi High Court in a writ petition pertaining to service of notice through speed post where delivery reports could not be found, sets aside ex-parte demand order creating a demand to the tune of Rs. 1 crore. In an order dated November 24, 2025 the Bench comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar examined whether notices for personal hearing (Jan–Mar 2024) were properly served. On the aspect of service of notice, the High Court remanded the matter back to the ...

Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions' Findings

The Bombay High Court has held that authorities cannot override or ignore the findings of the Customs Settlement Commission while taking administrative action. The Court ruled that once the Commission accepts the disclosure, settles duty liability and grants immunity under Section 127H of the Customs Act, its order becomes final and conclusive under Section 127J, and no other authority can indirectly reopen the customs issue. A bench of Justice N.J. Jamadar while hearing the writ...

'Writ Not Maintainable In Face Of Disputed Ownership': Delhi High Court In Customs Gold Confiscation Case

The Delhi High Court recently refused to entertain a writ petition challenging confiscation of an air travellers' gold jewellery by the Customs, citing disputed ownership of the gold.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar observed,“The foundational facts of the petition itself would be different in as much as the detention receipt has been issued only to one lady but the gold is claimed by three ladies. The ownership of these bangles would have to be determined. These...

Customs Can't Make Passengers/Lawyers Sign Waiver Of SCN Or Hearing At Goods Appraisement Stage: Delhi High Court

The Delhi High Court has made it clear that the Customs Department cannot make a passenger or his lawyer sign an undertaking for waiver of show cause notice or personal hearing, when they appear for appraisement of seized articles.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar made the observation while dealing with an NRI's plea, whose gold chain was seized by the Customs on his arrival from Saudi Arabia.The Petitioner contended that neither any SCN was issued not personal...

Delhi High Court Imposes Costs On Party For Misrepresenting New Gold Jewellery As 'Old'; Orders Release Subject To Payment Of Duty

The Delhi High Court has imposed costs on two Petitioners who falsely claimed that their old gold jewellery was seized by the Customs Department upon their arrival from Dubai.On production of the gold items before it, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar observed,“it is clear that the gold items are not used gold jewellery of the Petitioners, and the same are absolutely brand new jewellery, which is stated to have been purchased by the Petitioners in Dubai and were...

'Invested Substantial Savings': Delhi High Court Permits Redemption Of Labourer's Gold Bar Seized By Customs

The Delhi High Court recently permitted a labourer, working in the middle-east, to redeem gold bars confiscated by the Customs Department, after a four-year delay.In doing so, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar took note of the Petitioner's financial status, which purportedly prevented him from paying the redemption fine in time.“Bearing in mind the fact that the Petitioner is from an economically weaker section, is working as a labourer in Saudi Arabia and may...

NRI Entitled To Bring Personal Jewellery/Watch For Re-Export: Delhi High Court Orders Release Of Rolex Seized At Airport

The Delhi High Court has ordered the Customs Department to release the high-value Rolex watch of a NRI, citing Supreme Court's ruling in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani (2017).In the said judgment, the top court had held that foreign tourists are allowed to bring into India jewellery even of substantial value provided it is meant to be taken out of India with them.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar observed,“The Petitioner being a...

Importer Not Liable To Pay Customs Duty On Goods Not Received By Him: Bombay High Court Grants Refund

The Bombay High Court has held that an importer cannot be made liable to pay customs duty on goods that were never cleared for home consumption and were never received by the importer. The Court observed that, under Sections 13, 23 and 27 of the Customs Act, 1962, duty paid in anticipation of clearance becomes refundable once it is established that the goods were short-landed or lost before clearance.A division bench of Justices M.S. Sonak and Advait M. Sethna was hearing a petition filed by M/s...