CASE LAWS
|
Authority |
One liner |
|
2025(09)LCX0258 Chennai Tribunal Raja Metals Corpn. |
DGCEI had jurisdiction, but the case died with the partnership—appeal abated and recovery cannot continue absent statutory machinery. |
|
2025(02)LCX0321 Bombay High Court Maitree Industries India Private Limited |
The officers of DRI, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers are proper officers for the purposes of Section 28 of the Customs Act, 1962 and are competent to issue SCN thereunder. |
|
2023(07)LCX0278 Supreme court of India Mahindra And Mahindra Ltd. |
SC upheld the HC decision of quashing interest and penalties imposed on customs duties as there was no statutory authority for such charges. |
|
2022(09)LCX0217 Bombay High Court Mahindra And Mahindra Ltd. |
In the absence of statutory provisions, imposing interest and penalty on surcharge or additional duty of customs or special additional duty of customs, is incorrect and without jurisdiction. |