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India’s 2026 Duty-Free Baggage Overhaul: From Declaration to Destination
1.1 Introduction: When the Tide Turns at Customs Every international traveller returning to India carries more than baggage that is, they carry choices made abroad. With increasing international trave
Uploaded on Mon Feb 09 2026
Adani Power Ltd. v. Union of India: Supreme Court Rules No Customs Duty on Electricity from SEZ to DTA – Full Case Analysis
Introduction The Supreme Court's landmark judgment on January 5, 2026, in Adani Power Ltd. & Anr. v. Union of India & Ors. represents a pivotal moment in Indian customs and SEZ law. This ruling clarif
Uploaded on Fri Jan 09 2026
Branded Components, Unbranded Goods: CESTAT’s Take in ABC Overseas LED TV Import Case
ABC Overseas v. Principal Commissioner of Customs: A Landmark CESTAT Decision on Valuation, Evidence and Imported Goods CESTAT Final Order No. 51914/2025, Dated 19 December 2025 Introduction The Custo
Uploaded on Fri Dec 19 2025
Lulu International Case: Supreme Court Upholds CESTAT Ruling on Customs Tariff Classification and Valuation for Imported Trampolines
Commissioner of Customs v. Lulu International Shopping Malls Pvt. Ltd. Case Number: Diary No. 47976/2025 In a landmark decision reinforcing the principles of customs tariff classification and valuatio
Uploaded on Wed Dec 10 2025
Bombay High Court Orders Customs Duty Refund with 9% Interest for Pilfered or Lost Imported Goods: Comprehensive Analysis of Ajay Industrial Corporation Ltd. v. Assistant Commissioner of Customs (Refund)
In a significant Bombay High Court judgment on customs duty refund for lost imported goods, the division bench mandated the refund of ₹35,37,358/- plus 9% interest to an importer whose consignment van
Uploaded on Mon Dec 01 2025