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1. Jurisdiction of Customs Officers for seizure or recovery of material in a search carried out in a DTA - Smuggling - In the case on hand, the search and seizure have...

2. Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

3. The Customs officers have no jurisdiction on the appellant to seize the goods in S.E.Z. area therefore seizure of the goods in question is set aside.

4. Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”....

5. Jurisdiction - Power to accord sanction for prosecution proceedings - Section 137 of the Customs Act, 1962 - there is valid appointment of the Commissioner of Central...

6. Power of DRI officials to seize goods though found outside SEZ area - property is in SEZ zone or not - removal of the goods from SEZ area or storage of goods in bonded...

7. Export of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI Airport (International Departure), New Delhi, to outbound...

8. Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the...

9. Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

10. Specifies Jurisdiction of Chief Commissioner of Customs and Commissioner of Customs (appeals) - Notification

11. Validity of SCN - Jurisdiction - Proper Officer or not - whether by virtue of the notifications dated 07.07.1997, 07.03.2002 and 06.07.2011, the DRI would have the...

12. Jurisdiction - proper officers - power of DRI officers to issue SCN or not - If the Finance Bill becomes the Act, DRI officers will be at par with Customs officers under...

13. Confiscation of Gold Bars - Customs did not have jurisdiction within the SEZ area - since the seized goods were intercepted and taken possession at gate No.1 within the...

14. Jurisdiction of DGFT - Power to recover customs duty - the said authority did not have power to act as Customs officer recovering the unpaid customs duty failing which,...

15. Customs (Fees for Rendering Services by Customs Officers) Amendment Regulations, 2016 - Notification