Customs Important Case Laws

Garden Silk Mills When goods cleared for home consumption

import commenses when goods cross the but completes
when goods teach customs barriers and BOE for home
consumption is filed Taxable event

Kiran Hills In case goods cleared for

spinning of
warehousing taxable event ours when BOE for
home consumption ex bond is filed

Aban Lloyd Chilies Offshore ltd Goods

imported on

oil situated on EEZ which is deemed to be

rigs
part of India attracts import duty

Petrochemicals Ctd is levied

Mangalore Refinery Duty
on actual crude oil received and
quantity of
not on shown in Bill
quantity of lading
Bharat Surfacants Put Ad The rate and
of duty
valuation would be done on the date
tariff of
the
final entry of ship

Rajkumar knitting Mills Put Ctd Date importation is

and
of
relevant not the date contract
of
Sun Industries vessel crossed TWI and then returned
due to damages Treated Export as Twa crossed
 Rajindra Dyeing and Printing Mills Ctd If vessel
left
from port but sank in TWI Not export

Associated cement Companies Ctd Drawings designs

manuals technical materials imported are also goods
liable to custom
duty

Tirupati Udyog Ltd Supply from DTA to SEZ will

not attract export Duty
any
Manic Era Textile Ad There was no restrictive clause
in the notification and hence there is no violation
Manic Era Textile with respect to surplus electricity
by
sold in Dea
after using it for specified purpose

BPL Display Devices Ltd cannot

Benefit of notifications
be denied in which intended
respect of goods are

for use
of manufacture of final product
but could
not be used due to shortage leakage

Tullow India Operations ltd claim

Imposter's for
exemption cannot be rejected
owing to non compliance
a condition not within his power control
of
Gout Dept did not issue certificate on time
not in importer's hands

CA Riddhi
Baghmar