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1. Demand of differential duty - Undervaluation of goods - Merely because the value was enhanced by the Customs, the same would not become contemporaneous imports. - AT

2. Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the...

3. Valuation of the imported goods - Mis-classification of goods - While the CESTAT upheld the under-valuation allegation, it dropped the demand related to...

4. Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

5. Undervaluation of imported consignments - The demand for differential duties on account of imports from other countries and differential duty on account of CVD from USA...

6. Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

7. Enabling export of Bangladesh goods to India by rail in closed containers - procedure is prescribed for movement and clearance of goods imported in containers on trains...

8. Valuation of imported goods - undervaluation - deemed relationship between GOI, OMIFCO and the Appellants - related party or not - Department has not produced any...

9. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

10. Release of imported goods - seizure of goods - demand of differential duty - failure to issue show cause notice under Section 124(a) - the differential duty having been...

11. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

12. Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the...

13. Classification of imported goods - Howaru probiotic culture - Recovery of differential duty - Though the adjudication orders appear to have suggested that the imported...

14. Undervaluation of the imported goods - Rejection of transaction value - Having rejected the declared assessable value under Rule 12, the department sought to...

15. Classification of imported goods - Raw Jute cutting grade imported by the appellant from Bangladesh through LCS Petrapole - to be classified as raw jute cutting grade...