Search
[Delhi HC] Delayed Adjudication under Customs Act Results in Violation of Principles of Natural Justice
A pivotal Delhi HC ruling underscores that prolonged adjudication delays in customs cases breach the principles of natural justice.
Jan 204 min read
When Delays Deny Justice: Delhi HC Quashes SCNs & Orders in Several Adjudication Proceedings under the Customs Act & CGST Act
The Delhi HC emphasises timely adjudication, quashing SCNs delayed for decades under the Customs and CGST Acts.
Dec 21, 20245 min read
Supreme Court Clarifies DRI Jurisdiction Under Customs Act: Proper Officer Reinterpreted
The Supreme Court upheld the authority of DRI officers to issue customs demands under Section 28 of the Customs Act. Reversing its 2021 judgment in Canon India, the Court validated retrospective amendments and affirmed legislative competence to correct interpretational errors, settling years of litigation and reinforcing administrative stability in customs enforcement.
Nov 26, 20244 min read
Unveiling the Nexus: Transfer Pricing, Customs SVB Pricing, and FEMA
Explore how transfer pricing, customs valuation, and FEMA intersect, influencing cross-border transactions and regulatory compliance.
Sep 6, 202412 min read
Compounding of Offences under the Customs Act: A Mechanism for Efficient Dispute Resolution
Compounding of Offences under the Customs Act: A Mechanism for Efficient Dispute Resolution
Introduction
The compounding of offences offers
Aug 16, 20249 min read
Reconciling Rights with Enforcement: Analyzing the Evidentiary Value of Statements Recorded under the CGST & Customs Acts
Exploring how statements under CGST & Customs Acts challenge self-incrimination rights.
Aug 14, 202412 min read
Customs v. IBC: Who controls confiscated assets?
NCLAT rules on asset control in insolvency, balancing customs authority and IBC mandates.
Apr 30, 20243 min read
No Penalty for Innocent Facilitation of Improper Importation: Delhi High Court Sets Precedent
Introduction The present case of Rajeev Khatri v Commissioner of Customs [i] involves an appeal filed before the High Court of Delhi (...
Jul 31, 20234 min read
[Supreme Court] Permitting the Presence of an Advocate During Interrogation at a Visible but Not Audible Distance
SC affirms advocates can watch interrogations at a distance, balancing law enforcement with rights protection.
Jun 16, 20233 min read
Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
The trend of undervaluing imported goods, for the purpose of evading customs duty or for other ulterior purposes, has been on a constant...
Feb 12, 20235 min read