
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

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

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

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