Section 3. Classes of officers of customs

Judgments on Section 3

• Smt.Geetha vs The Union Of India — Madras High Court, 23 Jul 2026. Redemption of confiscated goods under Section 125 of the Customs Act is a discretionary relief and not a matter of right, and goods imported in breach of statutory restrictions (here, Baggage Rules, 2016 conditions on…
• Commissioner Of Customs -Commissioner… vs Home Designers And Fabricators Pvt Ltd — CESTAT, 26 Mar 2026. Where imported goods violate import policy or regulatory conditions but are not absolutely prohibited, confiscation under Section 111(d) may be upheld, but absolute confiscation is unsustainable and the adjudicating…
• Manasa Impex Services vs Commissioner Of Customs And Central Excise, Coimbatore) With — CESTAT, 21 Aug 2025. A customs broker's failure to perform duties under CHALR attracts disciplinary action under CHALR alone; a penalty under section 114 of the Customs Act requires proof of abetment or active collusion — involvement beyond…
• 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…
• Commissioner Of Customs Import 1 Zone 1 vs M/S Essar Bulk Terminal Salaya Limited — CESTAT, 3 Apr 2025. Alleged overvaluation without duty consequence cannot sustain confiscation under section 111(m) or penalties under sections 112/114AA, and the price of goods for export to a country other than India is expressly barred…
• 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.N.C.Alexender vs The Commissioner Of Customs — Madras High Court, 9 Jun 2022. Show cause notices and adjudication orders issued by DRI officers are valid because they are appointed as 'Officers of Customs' under Section 4 of the Customs Act, 1962, and Section 97 of the Finance Act, 2022…
• Union Of India vs M/S Raj Grow Impex Llp — Supreme Court of India, 17 Jun 2021. Goods imported in contravention of import restrictions notified under the FTDR Act, 1992 are liable to absolute confiscation under the Customs Act, 1962, and equity cannot aid importers who imported under the cover of…
• M/S. Oracle India Pvt. Ltd vs C.C.(Export), New Delhi — CESTAT, 29 Jul 2015. In a bona fide interpretational valuation dispute where the assessee has disclosed the relevant facts, there is no wilful misstatement or suppression, so the extended period of limitation, penalty and confiscation…
• 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,…
• Donald Mcarthy Trading Pte Ltd vs Commissioner Of Customs — Bombay High Court, 3 Sep 2026. Import through non-existent firms without an Importer-Exporter Code violates Section 7 of the FTDR Act, 1992, making the goods 'prohibited' and liable to confiscation under Section 111(d) of the Customs Act, 1962, and…
• Commisioner Of Gst&Ce(Salem) vs Agni Steels Private Limited — CESTAT, 3 Sep 2026. Conditions or restrictions contained in Central Excise exemption notifications cannot be implied into or superimposed upon Customs notifications, which must be interpreted strictly, and CVD paid under Section 3(1) of…
• M/S Saudi Arabian Airlines vs Union Of India — Supreme Court of India, 1 Sep 2026. Imposition of penalty under Section 38 of the Finance Act, 1979 is discretionary and not automatic upon breach, and no litigant can be placed in a worse position (no reformatio in peius) as a result of filing an appeal.
• Lucknow Prev vs Narpat Singh — CESTAT, 11 Aug 2026. Gold cannot be confiscated as smuggled goods on the basis of uncorroborated or retracted statements alone; absent foreign markings or independent evidence of foreign origin, the burden of proof under Section 123 remains…
• -Kolkata(Prev) vs Shri Gouse Gaffar Shaikh — CESTAT, 3 Jul 2026. Where exotic birds and animals are not notified under Section 123 of the Customs Act, 1962, the burden lies on the Revenue to prove by tangible and corroborative evidence that they were smuggled, and mere possession or…
• 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…
• M/S Vaibhav International vs The Commissioner Of Customs — Karnataka High Court, 9 Mar 2026. No show cause notice can be issued under Section 28(4) of the Customs Act while assessment remains provisional under Section 18, since the 'relevant date' under Explanation 1(b) to Section 28 runs only from adjustment…
• Glamstone Cosmetics Pvt. Ltd. Thr… vs The Union Of India And Ors — Bombay High Court, 9 Mar 2026. Goods importable only subject to statutory conditions (such as CDSCO registration for cosmetics) become prohibited goods under Section 11 read with Section 125 of the Customs Act when imported without compliance, and…
• Shri Samsir Uddin vs -Siliguri Commissionerate — CESTAT, 15 Oct 2025. Where goods are not notified under Section 123 of the Customs Act, the department bears the burden of proving smuggled/illegal import, and in the absence of evidence a mere documentary discrepancy such as a wrong…
• Raja Metal Corporation vs Chennai (Port Export) — CESTAT, 30 Sep 2025. Since the Customs Act, 1962 contains no machinery provision for proceeding against a deceased assessee's legal representatives, a demand of duty, interest or penalty cannot be pursued and the appeal abates under Rule 22…

All 36 judgments