100 Judgements That Importer Exporter Must Know

100 Judgements That Importer Exporter Must Know is a practical digital reference designed for importers, exporters, consultants, and trade professionals.

This PDF compiles 100 carefully selected judicial decisions that impact international trade, customs procedures,  imports/exports, classification, valuation, exemptions, penalties, and compliance obligations.

Each judgement is presented in a clear and simplified manner hyperlinked with the copy of original court order which can be easily downloaded, helping readers quickly understand legal principles and their practical implications in day-to-day trade operations.

📌 Key Highlights:

• Important Customs & Trade Judgements
• Import & Export
• Classification, valuation & exemption cases
• Penalty, confiscation & compliance rulings
• Useful for Importers, Exporters professionals, consultants & students

💡 Easily research with our smart features!

This e-magazine contains 77 pages and comes with a clickable index and Find-in-Page search option — making it effortless to locate judgments and navigate through hundreds of cases in seconds. Each judgement is hyperlinked with the copy of original court order which can be easily downloaded.

Index

Supreme Court

1. Supreme Court Dismisses Customs Appeal; Says Importer Held Valid Licence on Date of Adjudication
2. Supreme Court Upholds Rs. 50 Lakh Cost on Customs Dept. for Delay in Releasing Kiwi
3. Export Duty Can’t Be Levied On Goods Supplied From DTA To SEZs: Supreme Court
4. Relief To Immigration and Education Consultants | Services to Foreign Universities Qualify as Export, Not Intermediary Services: SC
5. Supreme Court Upholds Service Tax on Export Cargo Handling by Airports Authority of India

Delhi High Court

7. Student Recruitment Services for Foreign Universities Are Export of Services; No Service Tax Payable: Delhi High Court
8. Delhi High Court Flags Delay in Verification of Country-of-Origin Certificates, Orders Expedited Action in Dyed Fabrics Import Dispute
9. Delhi High Court Slams Customs for Harassing Importers, Orders Release of Massagers; Imposes Rs. 25,000 Cost on Officer
10. Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC
11. Attempted Smuggling Of Poppy Seeds, Areca Nuts: Delhi High Court Imposes Rs. 5 Lakh Costs On Importer’s PoA
12. Delhi High Court Orders Customs Dept. To Release Bride’s Confiscated Gold, iPhones; Waives Warehousing Charges
13. Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver
14. Delhi HC Warns Customs Dept. to Rigorously Enforce Minimum Import Price on Soda Ash
15. DGFT to Reconsider Gold Import TRQ Allocation Under India-UAE CEPA : Delhi High Court
16. Delhi High Court Declines to Interfere in Customs Order on Provisional Release of 5 Lakh Mobile Tempered Glass Units Seized in Karol Bagh
17. Delhi HC Ends Customs Broker’s Licence Suspension After 13 Months Subject To Rs. 4 Lakh Contribution for Public Causes
18. Customs Act | Import of Counterfeit iPhones Misdeclared as Spare Parts Harms Consumers, Brand Owners: Delhi High Court
19. Cigarettes Concealed In Mattresses Cargo: Delhi HC Upholds Penalty Against Salaried Employees Of CHA
20. Delhi High Court Allows Customs Appeal, Restores Case Linked to DRI Jurisdiction Dispute
21. Delhi High Court Flags Key Jurisdiction Issue: Can Customs Issue SCN for IGST Refund Recovery on Exports? [READ ORDER]
22. Rs. 10 Lakh Penalty Upheld On Freight Forwarder Involved In Issuing Airway Bill In Non-Existing Firm’s  Name: Delhi High Court

Bombay High Court

23. Crocin Trademark Sale Is an ‘Export’, Not Taxable as Local Sale in Maharashtra: Bombay HC
24. DRI Officers Empowered to Issue SCN: Bombay High Court Allows Appeal Against Customs Order
25. Bombay High Court Pulls Up Customs Dept. For Reassessing Import Duties Without Mandatory Speaking Order
26. Inter-Departmental Blame Game | Bombay HC Orders Customs to Refund Rs. 35.37 Lakh With 9% Interest After Consignment Goes Missing at Mumbai Port
27. Bombay High Court Stays DGFT Notification Reclassifying Roasted Areca Nuts
28. DRI’s Plea To Bar Businessman From Attending International Furniture Fair Amid Pending Bail Cancellation Application Dismissed: Bombay High Court
29. Bombay HC Warns Customs: Resolve Classification Dispute or Face Consequences
30. Customs Dept. To Refund Rs. 2.94 Lakh Wrongly Recovered from Exporter: Bombay High Court Slams Officials For PAN Error

Madras High Court

23. Madras High Court Allows Re-Export of Seized Textile Goods Subject To These Conditions on Importer
24. Madras High Court Allows Re-Export of Seized Textile Goods Subject To These Conditions on Importer
25. Madras High Court Directs Customs Dept. To Provisionally Release Imported Second-Hand Digital Multifunction Devices
26. Madras High Court Orders Customs to Clear MSME Import Without BIS Certificate
27. Madras High Court Rejects AIFTA Duty Exemption Claim Over Defective Certificates in Teak Log Imports

Karnataka High Court

36. Export Benefits Can’t Be Denied Due to Tech Glitches; Directs DGFT & Customs to Grant RoDTEP to Agricultural Exporters: Karnataka HC
37. Karnataka High Court Directs DGFT to Decide MEIS Claim of Mangaluru Exporter Within Six Weeks

Calcutta High Court

38. Imported Brine Shrimp Eggs Classified As ‘Prawn Feed’, 5% BCD Applicable: Calcutta High Court
39. Customs Dept. Withheld Tyres for Over 8 Months Despite Test Report Confirming Off-Road Use: Calcutta HC
40. No Cancellation of Self-Assessed Bills of Entry After Filing: Calcutta High Court Rules In Favour Of Customs Dept.

Andhra Pradesh High Court

41. AP High Court Quashes Export Duty on DTA to SEZ Supplies

Tripura High Court

42. Customs Dept. Must Challenge Importer’s Self-Assessment Of Bills Of Entry Under Section 128 or Accept It: Tripura High Court

Rajasthan High Court

43. Whether Arrest Warrants Issued In GST, PMLA, Customs Can Be Converted Into Bailable Warrants? Rajasthan High Court Refers Issue to Larger Bench

Gauhati High Court

44. Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

Kerala High Court

45. Kerala HC Dismisses Importer’s Plea, Citing Pending Customs Adjudication on Alleged Misclassification of Nata De Coco Imports

CESTAT

46. Imported Dumpers Not Pre-Assembled Vehicles: CESTAT Quashes Rs. 155 Crore Customs Duty Demand Against Coal India, GMMCO
47. Relief To Importers : Time Limit Not Applicable for Refund of Special Additional Duty: CESTAT
48. Income From Exports Of IT and ITeS Can’t Be Reclassified As Domestic Taxable Services: CESTAT
49. Freight Space Trading & Export Services Not Taxable Under Service Tax: CESTAT
50. Fake Exporters Case: CESTAT Upholds Revocation Of A Customs Broker’s Licence, Imposes Rs. 50K Penalty
51. Customs Dept. Can’t Deny MEIS Benefits Without DGFT Cancellation: CESTAT
52. Service Tax Not Payable on Freight Margin and Commissions: CESTAT
53. Marketing Support Services Qualify as Export: CESTAT Allows Dell India’s Appeal
54. Banks Not Liable for Service Tax on Foreign Bank Charges in Export Transactions: CESTAT
55. Reliance By Customs Dept. on Chartered Engineer’s Certificate Without Cross-Examination Violates Natural Justice: CESTAT
56. Freight Space Trading & Export Services Not Taxable Under Service Tax: CESTAT
57. OTN Equipment Parts Can’t Be Taxed as Independent Apparatus: CESTAT
58. Relief To HCL Technologies | License Fees Paid For SAP Software Must Not Be Included In  Value Of Imported CD: CESTAT
59. Modern HIV Diagnostic Kits Eligible For Customs Duty Exemption and Concessional 5% IGST: CESTAT
60. CESTAT Chennai Lays Down Key Grounds for Customs Dept. to Seek Stay of Orders
61. CESTAT Rejects Stay Plea in Exotic Birds Smuggling Case; Slams Customs Dept. for Delay Leading to Death of Seized Wildlife
62. Beneficial Circular on Marble Slabs Classification to Apply Retrospectively: CESTAT Quashes Customs Duty Demand
63. Penalties For Mis-declaration and Undervaluation Can’t Exceed 5 Times The Value Of Goods: CESTAT
64. Mis-Declaration Of ‘Used Cranes’ Imports | Payment Made During Probe Can’t Be Appropriated Towards Alleged Duty Shortfall Beyond 5 Years: CESTAT
65. Customs Dept. Can’t Reopen Concluded Penalty Proceedings: CESTAT
66. CESTAT Kolkata Rules Quicklime Imports Must Be Classified Under CTH 2522, Not 2825
67. Bentley Motors Wins Rs. 71.7 Crore Customs Undervaluation Case; Rs. 20 Lakh Penalty Quashed: CESTAT
68. Appeals Not To Be Kept Pending Because Appeal Filed Before HC: CESTAT
69. Customs Dept. Can’t Enhance Value of Scrap Based on Assumed Future Use; Orders Refund to Importer: CESTAT
70. CESTAT Strikes Down Most Service Tax Demands on Hospital Services, Upholds Levy on Overseas Patient Referral Commissions
71. Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer
72. CESTAT Quashes Order Revoking Licence Of Customs Broker Accused Of Facilitating Exports For Non-Existent Firms
73. SEZ Exemption Can’t Be Denied for Procedural Lapses: CESTAT
74. CESTAT Allows Customs Dept. to Withdraw Multiple Appeals as Tax Amounts Fall Below Enhanced Monetary Limit
75. Extended Limitation Can’t Be Invoked in Customs Duty Dispute Spanning Pre and Post Self-Assessment Regimes: CESTAT
76. DGFT’s EODC Is Determinative of Export Obligation Compliance: CESTAT Quashes Customs Duty Demand on Imported Cars
77. Car Already Confiscated Once Can’t Be Re-Confiscated; CESTAT Quashes Penalties on Bona Fide Purchasers in Mercedes CLS 320 CDI Import Case
78. CESTAT Flags Upholds Declared FOB Value But Restores Penalty For Mis-Declaration of Fabric and Corrects Drawback/ROSCTL Benefits
79. No Violation Of Exemption Condition: CESTAT Quashes DRI’s Customs Duty Demand on Imported Aircraft
80. Depot Price Lists Can’t Be Basis for Valuation: CESTAT Quashes Rs. 18-Crore Excise Demand
81. Confiscation Order Unsustainable Once Duty Dispute Settled Under SVLDRS: CESTAT
82. Face-Recognition Access Control Terminals Qualify As Automatic Data Processing Machines Under CTH 8471: CESTAT
83. SSI Limit Not Crossed; No Evidence Supported Clandestine Removal: CESTAT Quashes Excise Duty Demand
84. No Evidence of Clandestine Clearance: CESTAT Quashes Rs. 71 Lakh Excise Demand
85. Reassessment Can’t Be Sought Years After Clearance: CESTAT
86. Xiaomi Involved In Customs Duty Evasion By Not Disclosing  Royalty And Licence Fee Payments: CESTAT Upholds Demand
87. Customs Dept. Can’t Alter FOB Value: CESTAT
88. Purchasing Gold Without Bill Is Not Gold Smuggling: CESTAT
89. DRI Can’t Issue SCN After Customs Duty Is Fully Paid: CESTAT
90. Refund Proceedings Are Execution Proceedings; No Refund Without Challenging Final Assessment: CESTAT
91. 12% IGST Payable On Imported ‘Lemoneez’: CESTAT
92. Customs Dept. Overlooks CA Certificates For Multiple Months Confirming VAT Payment: CESTAT Directs Reconsideration of Rs. 10.91 Lakh Customs Refund
93. Customs Act Applies, But Baggage Rules Don’t Cover Transit Passengers: CESTAT Issues Corrigendum

Trial Courts

94. Pakistan Origin Dry Dates Routed Via UAE To Evade 200% Customs Duty : Court Grants Anticipatory Bail To Importers
95. Panvel Court Grants Anticipatory Bail to Businessman in Areca Nut Smuggling Case
96. Meerut Court Sends Person Accused Of Smuggling High-Value Foreign Goods Without Proper Import Documentation to Judicial Custody

AAR

97. Climatic Test Chambers Classified as Physical Analysis Instruments Under Heading 9027: CAAR
98. No Customs Duty Exemption For Lithium-Ion Cells Used As Replacements, Scrap Or Defective Stock: CAAR
99. Whether Duty-Free Import of Used Automation Equipment for Refurbishment Is Permissible? CAAR Clarifies
100. MOOWR scheme | Anti-Dumping Duty Applicable on Warehoused Aluminium Frames Cleared After September 27, 2024: CAAR
101. IGST Exemption on Lease of Rig Equipment from FTWZ to DTA: CAAR