Supreme Court
Voluntary Statements To Customs Officers Can Sustain Conviction: Supreme Court
The Supreme Court has recently reiterated that statements recorded by Customs officers under Section 108 of the Customs Act, 1962, constitute substantive evidence and can sustain a conviction if shown to be voluntary. A bench of Justice Vikram Nath and Justice Sandeep Mehta reaffirmed the Gujarat High Court's judgment holding that, “Statements recorded under Section 108 of the Customs Act, 1962 by duly authorized Customs Officers are admissible in evidence and do not attract the bar...
Supreme Court Dismisses Customs Review Plea Against IndiGo, SpiceJet In IGST Exemption Case On Reimported Aircraft Parts
The Supreme Court has recently dismissed review petitions filed by the Customs Department against its earlier judgment affirming relief granted to InterGlobe Aviation Limited, which operates IndiGo, in a dispute concerning the levy of Integrated Goods and Services Tax (IGST) on re-import of aircraft and parts sent abroad for repairs.A bench of Justice B.V. Nagarathna and Justice K.V. Viswanathan condoned the delay but declined to interfere with its earlier decision. The court held: ...
Supreme Court Issues Notice In Challenge To CESTAT Ruling That Customs Cannot Alter FOB Value Of Goods
The Supreme Court recently issued notice on an appeal filed by the Commissioner of Customs (Appeals) against a ruling of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, which held that Customs officers cannot alter the Free on Board (FOB) value agreed upon between a buyer and seller. A Bench of Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe directed that the matter be heard along with a connected appeal. The tribunal had framed the issue succinctly:...
DEEC Licence Must Be Valid On Date Of Warehouse Clearance To Claim Customs Exemption: Supreme Court
The Supreme Court of India has recently reiterated that in the case of warehoused goods, customs duty liability arises on the date of actual clearance from the warehouse, and an importer cannot claim exemption under a DEEC advance licence if the licence has expired by then.Upholding the High Court's decision, a bench of Justices Manmohan and Vipul M. Pancholi ruled that entitlement to exemption must subsist on the date duty is assessed. “From the aforesaid provisions, it is evident that the...
Supreme Court Upholds Delhi High Court Ruling On Duty Drawback For Unlocked Mobile Phones
The Supreme Court has recently dismissed a Special Leave Petition filed by Customs, thereby letting stand a Delhi High Court ruling that unlocking or activating mobile phones prior to export does not disentitle exporters from claiming duty drawback. By an order dated January 30, 2026, a Bench of Justices J.B. Pardiwala and Joymalya Bagchi declined to interfere with the Delhi High Court's judgment, observing that it found “no good ground to interfere with the impugned order passed by the High...
Supreme Court Issues Notice On Challenge To Delhi HC View That Customs Need Not Communicate Adjudication Time Extension
The Supreme Court recently (February 6) issued notice in a challenge to a Delhi High Court ruling that held that customs authorities were not required to communicate an extension granted for completing adjudication proceedings and directed that the matter be heard along with a pending appeal. A bench comprising Justices P.S. Narasimha and Alok Aradhe issued notice in the special leave petition filed by Pranij Heights India Pvt. Ltd. and directed that it be listed along with the pending SLP in...
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,...
Supreme Court Issues Notice On Union's Appeal Against Bombay High Court Ruling On IGST Penalties
The Supreme Court recently issued notice on a Special Leave Petition filed by the Union government challenging a Bombay High Court ruling, which held that, prior to a 2024 amendment, the Customs Tariff Act did not permit the levy of interest, penalty, confiscation, or redemption fine on Integrated Goods and Services Tax collected on imported goods.A bench of Justice K.V. Viswanathan and Justice Vipul M. Pancholi passed the order after hearing the Additional Solicitor General for the Revenue and...
Unlawful Customs Levy Cannot Be Revived Through Executive Notifications: Supreme Court In Adani Power SEZ Case
The top court granted relief to Adani Power by overturning the Gujarat High Court's 2019 refusal to order refunds of customs duty on electricity supplied by its SEZ unit to the domestic tariff area.
Supreme Court Leaves Open Question Whether Customs Can Seize Goods Which Left Port
The Supreme Court recently refused to entertain an appeal against the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”) view that once goods are cleared from the port, customs authorities lose their power to confiscate them for violations such as non-compliance with license requirements. However, the bench of Justices Manoj Misra and Ujjal Bhuyan left open the question whether the Customs Authorities would have a right to confiscate the goods after they had left the PortThe...
Supreme Court Dismisses Customs' Appeal Seeking Rs 93 Lakh Duty On Lulu Malls' Imported Trampolines
The Supreme Court recently (October 31) dismissed an appeal filed by the Customs Department challenging the classification and valuation of imported amusement equipment, including trampolines, by Lulu International Shopping Malls Pvt Ltd.A bench of Justices Pankaj Mittal and Prasanna B Varale held that there was no error in the classification of the trampolines and other equipment under the category of gymnastics equipment. The bench observed, “we do not find any infirmity in the...