Section 108. Power to summon persons to give evidence and produce documents

Judgments on Section 108

• Awesh Karmi Fundreimayum vs Commissioner Of Customs — Delhi High Court, 2 Sep 2026. Seized goods cannot be retained indefinitely and must be returned under Section 110(2) if no notice under Section 124(a) is issued within the statutory period, but where the existence of a show cause notice is factually…
• Commissioner Of Customs (Preventive) Lko. vs Anand Navalchand Pugaliya — Allahabad High Court, 2 Sep 2026. Reasonable belief backed by substantive evidence of foreign origin is a sine qua non for seizure and for shifting the burden of proof under Section 123; mere suspicion is insufficient, and the customs authorities must…
• Entire Logistics Pvt Ltd vs Commissioner Of Customs Import-New… — CESTAT, 2 Sep 2026. A customs broker who knowingly advises mis-classification to enable an importer to claim an inadmissible exemption or clear prohibited goods is liable to penalty under Sections 112 and 114AA, and a voluntary,…
• Imperial Fibres Pvt Ltd vs Mundra — CESTAT, 31 Aug 2026. The extended period under Section 28(4) of the Customs Act cannot be invoked, and a beneficial exemption cannot be denied, where the department's delayed, partial and unauthenticated foreign verification of Certificates…
• Shri Gagan Vohra vs Commissioner Central Excise, Customs,… — CESTAT, 24 Aug 2026. A declared transaction value may be rejected under Rule 12 of the Customs Valuation Rules, 2007 and re-determined sequentially under Rules 4–9, because voluntary Section 108 statements to Customs officers (who are not…
• 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…
• Haji S International vs Commissioner Of Customs-Air Cargo… — CESTAT, 30 Apr 2026. Where the repealing 2017 Drawback Rules contain a specific saving provision in rule 20(2), section 159A of the Customs Act does not apply, and recovery of drawback under rule 16 or 16A of the repealed 1995 Rules cannot…
• M/S Anax Air Services Pvt. Ltd vs Commissioner Of Customs New Delhi — Delhi High Court, 10 Apr 2026. A Customs Broker's contravention of the obligations under the CBLR attracts disciplinary sanction—revocation, forfeiture of security and penalty—even without proof of criminal intention, since the agent cannot plead…
• Hitesh Miglani vs Union Of India & Ors — Delhi High Court, 23 Mar 2026. Where seized goods are not 'prohibited goods' under Section 2(33) of the Customs Act, grant of the redemption option under Section 125(1) is obligatory and not discretionary, and a later notification restricting imports…
• Mahesh Agarwal Partner vs Cc Sea Ch - Ii — CESTAT, 13 Mar 2026. Where higher-value parallel documents are recovered from the importer's own possession and corroborated by voluntary Section 108 admissions and extra-commercial payments, declared transaction value may be rejected, the…
• 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…
• Principal Commissioner Of Customs, Bangalore vs M/S Pigeon International — Karnataka High Court, 26 Sep 2025. Penalty under Section 117 of the Customs Act, 1962 attracts on a plain contravention or failure to comply without any requirement of mens rea, and it operates in a domain distinct from Regulation 14 of the 2010 Courier…
• 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…
• Ujjawal Chattopadhyay vs New Delhi-Icd Tkd — CESTAT, 20 Mar 2025. Penalties under Sections 114(iii) and 114AA cannot be sustained on a retracted, uncorroborated admission alone; the department must independently prove the broker's knowledge of the falsity, and co-noticee statements…
• T N Malhotra vs Principal Commissioner, Customs-New… — CESTAT, 4 Jun 2024. The transaction value of past imports can be enhanced only on the basis of invoices or other documents pertaining to those very imports; loading the values of live consignments onto past bills of entry in the absence of…
• 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…
• M/S Global Technologies And Research vs Principal Commissioner Of Customs New… — Supreme Court of India, 15 Mar 2024. Where the Customs Act prescribes no limitation for the Committee of Commissioners to direct an appeal under Section 129A(2), its decision must still be taken within a reasonable time, and where earlier imports of…
• Commr.Of Customs (Import) Mumbai vs M/S Ganpati Overseas Thr. Its… — Supreme Court of India, 6 Oct 2023. Undervaluation must be proved by the department through evidence or information of contemporaneous imports of like goods at higher prices, and mere suspicion of the invoice or reliance on foreign export…
• 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…

All 77 judgments