Customs Act 1962 Archives

[Section 129-E, Customs Act] | Tribunal has discretion to dispense obligation to deposit duty/interest or penalty in cases of undue hardships: Delhi High Court

Section 129-E of Customs Act, 1962 makes it obligatory to deposit the duty/penalty pending the appeal and if a party does not comply either with the main Section or with any order that might be passed under the proviso, the Appellate Authority is fully competent to reject the appeal for non-compliance.

Case Briefs High Courts

Drawback benefits available on gold exports despite non-payment of basic custom duty, if additional duty is paid during import: Delhi High Court

“Once the petitioner had paid the duties as contemplated under Section 3 of the Tariff Act, 1975, it could not be possibly contended that the goods were imported ‘duty free’.”

Case Briefs Supreme Court

Supreme Court’s Split verdict on Settlement Commission’s jurisdiction in case of seized goods mentioned under Section 123 of the Customs Act 1962

Supreme Court was called upon to decide whether a settlement remedy under Section 127B of the Customs Act, 1962, would be available for the seized goods, which are specified under Section 123 of the said Act, the bench of Krishna Murari and Sanjay Karol, JJ gave a spilt verdict and referred the matter to a larger bench.