Read all Latest Updates on and about Section 108 of the Customs Act

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SC Upholds Conviction In Foreign Watch Smuggling Case under Customs Act, Reduces Sentence To Period Already Undergone [Read Order]

The appellant's conviction in a case of smuggling foreign watches has been upheld by the Supreme Court of India in a case under Section 135(1)(b)(i) ...

Customs Penalty Remains Unsustainable u/s 112 without Examination and Cross-Examination Of...

Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read...

Penalty u/s 108 Cannot Rely On Unverified Statements Recorded: CESTAT sets aside ₹10 Crore Penalty...

Prior Testimony Inadmissible Without Proving Witness Unavailability: Delhi HC Upholds Acquittal in...

Calcutta HC Grants Bail to Accused in Customs Act Case after 10 Days’ Further Custodial Investigation [Read Order]

The Calcutta High Court has directed the release of an accused on bail in connection with a case registered under Section 135 of the Customs Act, 1962. The Court also granted the Directorate of...

Mere Discrepancy in Counting of Seized Notes cannot Discredit Recovery of Counterfeit Currency: Delhi HC Upholds Conviction [Read Order]

In a recent decision, the Delhi High Court ruled that a minor mistake in counting seized currency notes cannot be a ground to doubt the recovery of counterfeit money. The Court upheld the...

COFEPOSA Detention Sustained: Karnataka HC Rejects Habeas Corpus Plea in ₹12.56 Crore Gold Smuggling Case [Read Order]

The Karnataka High Court has upheld a preventive detention order passed under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA), refusing to interfere...

Calcutta HC: Charge Sheet u/r 14 CCS can Be Challenged Only on Limited Grounds, CGST Superintendent to Face Inquiry [Read Order]

The Calcutta High Court, in a recent case, has declined to interfere with a charge sheet issued under Rule 14 of the CCS (CCA) Rules, 1965, against a CGST Superintendent, holding that a charge sheet...

Charge Sheet Not Final Order: Calcutta HC Refuses to Quash, Directs CGST Superintendent to Face Departmental Enquiry [Read Order]

The Calcutta High Court, in a recent has declined to interfere with a charge sheet issued under Rule 14 of the CCS (CCA) Rules, 1965 against a CGST Superintendent. The petitioner argued that...

Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to prove any diversion of export goods into the domestic market, leading to...

Customs’ Detention of 198gm Gold Chains: Supreme Court directs to take Statutory Remedy within 30 days [Read Order]

The Supreme Court has refused to interfere with the Delhi High Court’s order concerning the detention of two gold chains weighing 198 grams seized from a Thai national at the IGI Airport, directing...