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![Merely passing through Indian port to another country not amount to import under Section 2(23) of Customs Act: Madras HC refuses to intervene in Copper Scrap Transhipment [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099572-copper-scrap-taxscan.webp "Merely passing through Indian port to another country not amount to import under Section 2(23) of Customs Act: Madras HC refuses to intervene in Copper Scrap Transhipment [Read Order]")
Merely passing through Indian port to another country not amount to "import" under Section 2(23) of Customs Act: Madras HC refuses to intervene in Copper Scrap Transhipment [Read Order]
The Madurai Bench of the Madras High Court has held that goods merely transshipping through an Indian port en route to another country do not...
![FOB price cannot be treated as cum duty price under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Compounding-Offence-CESTAT-Taxscan.jpg "FOB price cannot be treated as cum duty price under Customs Act: CESTAT [Read Order]")