ArticleCustoms Article

Retention of Seized Cash Beyond Six Months Without Valid and Communicated Extension Order is Without Jurisdiction

The Hon’ble Allahabad High Court in Shalabh Agarwal And Another allowed the writ petition and held that the retention of seized cash by DRI beyond the statutory period of six months under Section 110(2) of the Customs Act was wholly without jurisdiction in the absence of a validly approved and communicated extension order, and further ..

ArticleCustoms Article

SC Upholds import of gold and silver bars under Duty-Free Imports under DFCE Scheme was valid, rejecting alleged Circular Trading and fraudulent entitlement

The Hon’ble Supreme Court in the case of Commissioner of Customs, Ahmedabad, after  condoning the delay and uphold the CESTAT Ahmedabad judgement that the imports of gold and silver bars made by Adani Enterprises Ltd. under the Duty-Free Credit Entitlement (“DFCE”) licenses issued by DGFT were valid, rejecting allegations of fraudulent entitlement and circular trading.

ArticleCustoms Article

Refund is warranted when perishable goods perished due to departmental obstruction, and compensation of Rs. 50 Lakhs to be paid by erring officer

The Hon’ble Punjab and Haryana High Court in M/s Prenda Creations Private held that the respondents wrongfully and illegally withheld perishable food items, namely Kiwi fruit, despite repeated directions for release, causing the goods to deteriorate and become unfit for consumption, and directed refund of customs duty along with interest and awarded compensation to be recovered from the erring officers.