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Delhi High Court directs Customs to quantify duty and release 12 confiscated gold bars, holding petitioner cannot be blamed for delayed redemption where duty was not quantified.
Supreme Court cautioned that AI may assist adjudication but can never be substituted for adjudication, setting aside a ₹425.27 crore Customs penalty after reliance on dubious AI-generated case laws.
“The discipline of precedent is not a matter of personal predilection; it is an institutional necessity. Stare decisis et non quieta movere… is a working rule which secures stability, predictability and respect for judicial outcomes. The law cannot change with the change of the Bench.”
Upon a person obtaining exemption, he cannot be said to be discharging liability to pay duty. The Court clarified that charging provision under Section 110(3) of Finance Act, 2018 is a percentage of customs duty paid, as collected by the Central Government. The duty paid being zero, collection is zero and the percentage of it must also be zero.
by Sandhya Sarvode*, Shambhavi Mishra** and Ashwini Nag***
The goods imported by the appellant are IC chips, which are incapable of stand-alone function or connection with any other device. The ICs are only capable of functioning as compressor/decompressor upon connection with external peripherals like power supply and interface.
by Manish Jain*, Ambarish Pandey** and Shruti Khanna***
The Tribunal stated that no court has held that prohibited goods were to be released for re-export without payment of redemption fine. Such a stance would encourage importers smuggling/making improper import of goods, to take a chance with the law and if caught, request for re-export without a fine.
The Tribunal stated that there is no such condition in the Technology License Agreement which provides that royalty payment is a pre-condition for sale/import of raw materials and there is no evidence to establish how the royalty payment is linked to the import of raw materials.
Delhi High Court: Chandra Dhari Singh, J., while setting aside the order of lower Court in a case concerning Customs Act, laid
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Coram of Dilip Gupta, J. (President) and P.V. Subba Rao (Technical Member)
On the basis of specific intelligence, under the direction of the Commissioner of Customs (Preventive), Bhubaneswar Shri Debashish Sahu, investigation was initiated