Section 12. Dutiable goods

Judgments on Section 12

• Parveen Kumar Jain vs Principal Commissioner Of Customs Import — Delhi High Court, 20 Aug 2026. An importer who discharges customs duty through purchased scrips without verifying their validity or availability cannot claim bona fide purchaser protection under caveat emptor, and where penalty is imposed under…
• Jaina Marketing And Associates vs Union Of India And Ors — Delhi High Court, 30 Mar 2026. Where duty that was never payable is refunded after prolonged departmental delay in re-assessment and refund, interest at the statutory rate is payable from the date of the importer's first re-assessment application to…
• Mukesh Kumar vs Commissioner Of Customs (Ii), Chennai — CESTAT, 17 Feb 2026. Penalties under sections 112(b) and 114AA of the Customs Act can be imposed only where mens rea or active involvement is established, and retracted statements recorded u/s 108 cannot sustain duty demands unless tested…
• M/S Xiaomi Technology India Private… vs Commissioner Of Customs Air… — CESTAT, 14 Nov 2025. Royalty and licence fee paid by an importer under agreements with IPR holders, not disclosed to the customs authorities, is includible in the assessable value under Rule 10(1)(c) of the Customs Valuation Rules, 2007,…
• A. R. Sulphonates Private Limited vs Union Of India Thr. The Secretary… — Bombay High Court, 9 Apr 2025. The amendment to Section 3(12) of the Customs Tariff Act, 1975 by the Finance (No. 2) Act, 2024 — importing the Customs Act's interest, offence and penalty provisions into IGST levied under Section 3(7) — is prospective…
• Acer India P Ltd vs Commissioner Of Customs (Ii), Chennai — CESTAT, 8 May 2024. A differential CVD demand resting on an MRP re-determination made otherwise than in the prescribed manner under Section 4A of the Central Excise Act and the 2008 Rules cannot be sustained, the extended period cannot be…
• M/S Bisco Limited Through Its Managing… vs Commissioner Of Customs And Central Excise — Supreme Court of India, 20 Mar 2024. Goods kept outside a bonded warehouse but within the premises under a proper officer's permission under Section 64(d), which is never cancelled or revoked, are not 'improperly or unauthorisedly removed' under Sections…
• Shm Shipcare P Ltd vs Mumbai-Air Cargo Import — CESTAT, 16 Feb 2024. Manufacture in a customs bonded warehouse under Sections 58 and 65 is a duty-deferment scheme: import duty on raw materials consumed in the final product is payable only on clearance of the final product under Section…
• Yash Pakka Limited vs Lucknow Prev — CESTAT, 14 Feb 2024. Under Section 149 of the Customs Act, 1962, a shipping bill may be amended or converted even after export if supported by documentary evidence in existence at the time of export, and a circular's self-imposed time limit…
• Sundaresh Bhatt vs Central Board Of Indirect Taxes And… — Supreme Court of India, 26 Aug 2022. Once the Adjudicating Authority (NCLT) approves the Liquidator's decision to sell the movable/immovable assets of the corporate debtor in liquidation by adopting a particular mode of sale, there is no provision in the…
• Commissioner Of Customs (Port) Kolkata vs M/S. Steel Authority Of India Ltd. — Supreme Court of India, 27 Apr 2020. Rule 9(1)(e) cannot be invoked to add the value of post-importation services to the assessable value merely because the import forms part of a turnkey contract; a specific finding that import of the goods was…
• Sony Pictures Home Entertainment India vs Airport, Mumbai — CESTAT, 23 Feb 2016. A royalty clause in a contract that also covers import of goods does not, ipso facto, permit addition to transaction value under rule 9(1)(c) of the Customs Valuation Rules, 1988 (rule 10 of the 2007 Rules); only…
• Import vs M/S. Samarth Industries — Bombay High Court, 15 Dec 2011. Where a provisional anti-dumping duty has been levied under Section 9A(2) of the Customs Tariff Act, 1975, the final anti-dumping duty may validly be imposed with effect from the date of imposition of the provisional…
• M/S Associated Cement Companies Ltd vs Commissioner Of Customs — Supreme Court of India, 25 Jan 2001. Goods which the Customs Tariff Act itself makes free of import duty (such as drawings and designs under heading 49.06) are 'goods' under Section 2(22) but not 'dutiable goods' under Section 2(14), since duty is neither…
• Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. — Supreme Court of India, 19 Dec 1996. Nothing can be collected or retained under a taxing Act beyond what the charging section read with the machinery provisions authorises; amounts collected in excess are not duty at all, and their retention offends…
• Veeresh Prasad General Manager… vs Commissioner Of Customs - Chennai Ii… — CESTAT, 8 Sep 2026. Interest on a levy under the Customs Tariff Act (such as the IGST under Section 3) can be demanded only if the legislature has specifically provided for it, so the substituted Section 3(12) of the Customs Tariff Act,…
• Commissioner Of Customs-Nhava Sheva - I vs Godrej Industries Ltd — CESTAT, 21 Aug 2026. Both twin conditions of Chapter Note 3 to Chapter 34 — water solubility without separation of insoluble matter and reduction of surface tension to 4.5 x 10-2 N/m — must be cumulatively satisfied for classification as an…
• H R Enterprises vs Kandla Customs — CESTAT, 21 Aug 2026. Customs duty liability on goods imported into an SEZ/FTWZ for authorised operations arises only when the (manufactured) goods are cleared from the SEZ to the DTA, so a bank guarantee of differential duty cannot be…
• Veeresh Kumar Pm vs The Principal Commissioner Of Customs -… — CESTAT, 20 Aug 2026. Goods whose tariff entry prescribes a 'Free' rate of duty are not 'dutiable goods' under Section 2(14) of the Customs Act and therefore cannot be classified under CTH 9804 ('all dutiable goods imported for personal…
• Tonira Pharma Ltd vs The Union Of Inida — Gujarat High Court, 18 Jun 2026. Excise duty paid on clearing goods into the DTA cannot be adjusted or abated against customs or anti-dumping duty liability, the two levies being distinct in nature with no statutory provision permitting such…

All 40 judgments