Sec 130 of Customs Act – OnlineTaxUpdate

Redemption fine and penalty was set aside when there was no breach of licence conditions for bonded warehousing

byCA Bimal Jain23/08/202523/08/2025

The Hon’ble Supreme Court in Commissioner of Customs, Nhava Sheva-I held that there was no reason to interfere with the judgment of the Hon’ble Bombay High Court dismissing the Customs Appeal under Section 130 of the Customs Act, 1962.

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Bombay High Court dismisses revenue’s appeal in customs classification dispute

byAdmin14/12/202414/12/2024

Classification issues and the legal battles arising from them continue to haunt the Indian government. In yet another case, the Bombay High Court dismissed an appeal filed by the Commissioner of Customs (Imports) against Priya Limited under Section 130 of the Customs Act, 1962.