Reginamary Chellamani vs State Rep by Superintendent of Customs
SC · 5 February 2026
[2026] 2 S.C.R. 398 : 2026 INSC 127
Issue pertains to grant of bail to the appellant for commission of offence punishable u/s.8(c) r/w ss.20(b)(ii)(C), 22(c), 23, 28 and 29 of the NDPS Act r/w s.135 of the Customs Act; and the right of the accused to free…
Adani Power Ltd. & Anr vs Union of India & Ors.
SC · 5 January 2026
[2026] 2 S.C.R. 1 : 2026 INSC 1
By the impugned judgment dated 28 June 2019, the High Court declined to grant the reliefs sought by the appellant, Adani Power Limited, which had inter alia prayed for a declaration that no customs duty was leviable on e…
Gastrade International vs Commissioner of Customs, Kandla
SC · 28 March 2025
[2025] 3 S.C.R. 1350 : 2025 INSC 411
Whether, the imported goods is to be treated as Base Oil as claimed by the appellants or High Speed Diesel (HSD) determined by the Customs Authorities, which is contested by the appellants. The High Court had concluded t…
Yamal Manojbhai vs Union of India & Ors.
SC · 4 May 2023
[2023] 4 S.C.R. 916 : 2023 INSC 498
Customs Act, 1962 – ss.123, 127B – Seized goods specified u/s.123, remedy of settlement u/s.127B if available – Held: Per Krishna Murari, J. In cases of seizure within the customs area, s.123 cannot apply and the accused…
Union of India & Ors. vs M/s G S Chatha Rice Mills & Anr.
SC · 23 September 2020
[2020] 14 S.C.R. 571 : 2020 INSC 561
Customs Tariff Act, 1975: ss.8A and 11A – Customs Act, 1962 – ss.12, 15, 17, 46 and 47 – Assessment of duty – Shift from manual to electronic form of governance – Impact of – Publication of notification on e-gazette – Ti…
M/s. L. R. Brothers Indo Flora Ltd. vs Commissioner of Central Excise
SC · 1 September 2020
[2020] 10 S.C.R. 1043 : 2020 INSC 525
Customs Act, 1962 – Central Excise Act, 1944 – s.3 – Appellant, a 100% Export Oriented Unit (EOU) was engaged in production of cut flowers and flower buds – The 100% EOU is required to export all articles produced by it…
Union of India & Ors. vs M/s. Associated Container Terminal Ltd.
SC · 14 February 2020
[2020] 2 S.C.R. 859 : 2020 INSC 182
Customs Act, 1962: ss.61, 63, 72 and 150 – Imposition of custom duty – Auction of warehoused goods in case importer/owner of imported goods fails to seek release of such goods – Whether calculation of the custom duty wou…
Itc Limited vs Commissioner of Central Excise, Kolkata IV
SC · 18 September 2019
[2019] 13 S.C.R. 357 : 2019 INSC 1049
Customs Act, 1962 – ss. 17 and 27 (both prior to and postamendment by the Finance Act, 2011) – Assessment of duty – Claim for refund of duty – Absence of any challenge to the order of assessment in appeal – Maintainabili…
2. Joint Secretary (Cofeposa), Govt. of India, Ministry of Finance vs Dimple Happy Dhakad
SC · 18 July 2019
[2019] 8 S.C.R. 1153 : 2019 INSC 777
Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974 – s.3 – Customs Act, 1962 – ss.135, 108 – Appellants-Union of India case that respondents smuggled huge volume of gold weighing more than 33…
Anil Kumar Anand vs Commissioner of Customs (Preventive)
SC · 22 April 2019
[2019] 6 S.C.R. 225 : 2019 INSC 552
Customs Act, 1962 – s.28 – Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 – rr. 3 to 5, 7 & 9 – Appellant was a regular importer of electric decorative lightings and in the process of such impor…
Department of Customs vs Sharad Gandhi
SC · 27 February 2019
[2019] 4 S.C.R. 273 : 2019 INSC 282
Customs Act, 1962: ss.132 and 135(1)(a) – Prosecution under, in regard to the antiquities or art treasures – Held: Prosecution under ss.132 and 135(1)(a) of the Customs Act, 1962, is not barred in regard to the antiquiti…
