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1. Valuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour - undervaluation of goods - Section 17(5) of the Customs Act, 1962,...

2. Central Government or company to fix limit with regard to remuneration - the words "Central Government" omitted - Section 200 of the Companies Act, 2013

3. Guidelines regarding Provisional Assessment under section 18 of the Customs Act, 1962 - Circular

4. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

5. Emergency power of Central Government to increase import duties - Validity of increase in rate of duty from 5% to 10% - the order of the learned Judge insofar as it...

6. Period of limitation - Validity of assessment order - Extension of time limit in exercise of its power under the proviso to Section 110(2) of the Customs Act, 1962 - The...

7. Rejection of the request for amendment in the bills of lading - Existence of two bills of lading - The confiscation of the impugned goods having been, thus, accepted,...

8. Anti-dumping duty - sunset review - Expiry of old notification, extension of existing duty for further one year and rescinding of anti-duty notification on the...

9. Condonation of delay by applying Section 5 of the Limitation Act - Section 378(5) of CrPC - In the present case, there is no such exclusionary provision under Section...

10. Constitutional Validity of Section 25(4) of the Customs Act, 1962 as amended Finance Act, 2016 - Increase in duty on crude palm oil from 30% to 44% - Electronic...

11. Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs...

12. Classification of supply - the applicant is supplying Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax...

13. Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas...

14. Validity of adjudication order - The original adjudicating authority i.e. Deputy Commissioner of Customs in terms of section 122 of Customs Act, 1962, has the pecuniary...

15. Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3)...