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Supreme Court judgments on Customs Tariff Act, 1975

8 judgments, latest first, from 2020 to 2026. Listed when the Supreme Court Reports file the judgment's headnote under this Act, as printed at the start of the headnote. Judgments that only mention it in passing are not listed.

M/s Carestream Health India Pvt. Ltd. vs Commissioner of Customs
SC · 12 August 2026
[2026] 8 S.C.R. 564 : 2026 INSC 837
Issue arose as regards the classification of imported laser imagers for the levy of duty under the Customs Tariff Act, 1975; whether the imported laser imagers are classifiable under Customs Tariff Heading (CTH) 9018 90…
M/s Suraj Impex (India) Pvt. Ltd. vs Union of India & Ors.
SC · 22 May 2025
[2025] 5 S.C.R. 974 : 2025 INSC 755
Whether the Circular No. 35/2010-Cus. Dt. 17.09.2010 for the purposes of claim of custom duty drawbacks for merchant exporters, have retrospective or prospective effect.
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…
Cce, Aurangabad vs M/s Videocon Industries Ltd. Thr. Its Director
SC · 29 March 2023
[2023] 6 S.C.R. 259 : 2023 INSC 313
Customs Tariff Act, 1975 – First Schedule – Chapter 90 – LCD panels – Classification of – CESTAT held that the LCD panels imported by assesses were classifiable in Chapter Heading 9013.8010 of the First Schedule to the 1…
M/s Dharti Dredging and Infrastructure Ltd. vs Commissioner of Customs and Central Excise, Guntur
SC · 1 March 2023
[2023] 4 S.C.R. 739 : 2023 INSC 184
Customs Tariff Act, 1975 – Note 2 to Section XVII – Inapplicability of – Items excluded and denied the benefit of exemption notification, if integral parts of “Cutter Suction Dredger” – Appellant imported a Cutter Suctio…
Commissioner of Customs and Central Excise, Amritsar (Punjab) vs M/s D.L. Steels etc.
SC · 11 July 2022
[2022] 17 S.C.R. 151 : 2022 INSC 666
Customs Tariff Act, 1975 – Dispute regarding classification of dried pomegranate seeds/‘anardana’ in tariff entries under Heading 0813 as claimed by the Customs Authorities or under Heading 1209 as claimed by the Respond…
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…
The Designated Authority and Ors. vs M/s. the Andhra Petrochemicals Limited
SC · 1 September 2020
[2020] 7 S.C.R. 1158 : 2020 INSC 526
Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Article and for Determination of Injury) Rules, 1995 – 2(b) and 2(d) – Customs Tariff Act, 1975 – s.9A – The Respondent asserted th…

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