![Customs Duty on Gold: Delhi HC Upholds Mandate u/s 110(2) of Customs Act, Directs Release of Seized Gold Due to Non-Issuance of SCN [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116541-customs-duty-gold-delhi-hc-upholds-customs-act-release-seized-gold-non-issuance-scn-taxscan.webp "Customs Duty on Gold: Delhi HC Upholds Mandate u/s 110(2) of Customs Act, Directs Release of Seized Gold Due to Non-Issuance of SCN [Read Order]")
Customs Duty on Gold: Delhi HC Upholds Mandate u/s 110(2) of Customs Act, Directs Release of Seized Gold Due to Non-Issuance of SCN [Read Order]
The Delhi High Court has issued directions to the Customs Department for the release of a detained gold bar, subject to the payment of applicable...
![Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113424-customs-cannot-withhold-provisional-release-highly-specialised-equipment-absence-centralised-monitoring-cestat-taxscan.webp "Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]")
![Identical Gold Chains Not Personal Effects: Delhi HC says Travellers Liable to Declare and Pay Duty [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102207-identical-gold-chains-delhi-hc-travellers-liable-pay-duty-taxscan.webp "Identical Gold Chains Not Personal Effects: Delhi HC says Travellers Liable to Declare and Pay Duty [Read Order]")
![Quashing Seizure Memo Does Not Prevent Customs Dept. from Investigation and Process: Patna HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090344-patna-hc-customs-customs-department-customs-department-operations-taxscan.webp "Quashing Seizure Memo Does Not Prevent Customs Dept. from Investigation and Process: Patna HC [Read Order]")
![Supreme Court & High Courts Weekly Round-up [March 8th to March 14th,2025]](https://www.taxscan.in/wp-content/uploads/2025/03/Supreme-court-High-court-Supreme-court-updates-High-court-updates-TAXSCAN.jpg "Supreme Court & High Courts Weekly Round-up [March 8th to March 14th,2025]")
S.110 of Customs Act and S.67 of CGST Act are Pari Materia; No 'Sufficient Cause' for Continued Retention of Goods: Delhi HC [Read Order]
The Delhi High Court recently ruled that Section 110 of the Customs Act, 1962 and Section 67 of the Central Goods and Services Tax (CGST) Act, 2017 are pari materia, requiring them to be interpreted...
![S.110 of Customs Act and S.67 of CGST Act are Pari Materia; No Sufficient Cause for Continued Retention of Goods: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/delhi-hc.jpg "S.110 of Customs Act and S.67 of CGST Act are Pari Materia; No Sufficient Cause for Continued Retention of Goods: Delhi HC [Read Order]")
Panchnama cannot be considered as Seizure Memo, Customs Officers Acting on Secret Information must record Minimal Reasons: Patna HC [Read Order]
In a recent ruling, the Patna High Court has clarified that Panchnama cannot be considered as seizure memo following the decision of Delhi HC. It also stated that the customs officers acting on...
Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order] Â
In a significant case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the penalty imposed under section 112 of the Customs Act, 1962 as it was...
![Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order] Â](https://www.taxscan.in/wp-content/uploads/2024/12/Mis-Declaration-Nature-of-Goods-Bill-of-Entry-CESTAT-Penalty-Customs-Act-taxscan.jpg "Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order] Â")
No Prejudicial Infirmity by Customs during Seizure of Contraband u/s 110: Delhi HC Rejects Bail of Alleged Methaqualone Smuggler [Read Order]
The Delhi High Court recently vitiated the arguments raised in a Bail Application filed by an alleged methaqualone smuggler, observing that there had been no prejudicial infirmity on the end of the...
![No Prejudicial Infirmity by Customs during Seizure of Contraband u/s 110: Delhi HC Rejects Bail of Alleged Methaqualone Smuggler [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Customs-Delhi-High-Court-Delhi-HC-rejects-bail-in-methaqualone-case-Customs-seizure-under-Section-11-TAXSCAN-1.jpg "No Prejudicial Infirmity by Customs during Seizure of Contraband u/s 110: Delhi HC Rejects Bail of Alleged Methaqualone Smuggler [Read Order]")
Attempting to Smuggle Gold of Foreign Origin without Payment of Customs Duty: CESTAT orders Absolute Confiscation [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ordered absolute confiscation as there was attempt to smuggle gold of foreign origin without payment of...
![Attempting to Smuggle Gold of Foreign Origin without Payment of Customs Duty: CESTAT orders Absolute Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Customs-Duty-CESTAT-customs-service-tax-Absolute-Confiscation-taxscan.jpg "Attempting to Smuggle Gold of Foreign Origin without Payment of Customs Duty: CESTAT orders Absolute Confiscation [Read Order]")
Seized Foreign Currency: Delhi HC directs Customs Commissioner to release amount after realising Redemption Fine and Penalty [Read Order]
The Delhi High Court directed the Customs Commissioner to release amount after realising redemption fine and penalty on seizure of foreign currency. The petitioner is a foreign national of...
Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the provisional release of any goods that are seized is permitted under section 110A of the Customs...
![Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Release-of-Goods.jpg "Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]")