smuggling case
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Supreme Court of India upholds Customs Act conviction in 1985 smuggling case — “Section 108 statements are substantive evidence if voluntary; conviction affirmed but sentence reduced to period undergone”, appeals partly allowed

Court’s decision The Supreme Court of India partly allowed criminal appeals arising from a 1985 smuggling case under Section 135(1)(b)(i) of the Customs Act, 1962. While affirming the concurrent findings…
February 24, 2026
Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Expenditure Incurred on One’s Own Account Cannot Become a Condition of Sale” — Tribunal Quashes ₹21.85 Crore Demand, Holding Advertisement Costs and Management Service Fees Are Not Addable to Customs Value
Posted inNews

Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Expenditure Incurred on One’s Own Account Cannot Become a Condition of Sale” — Tribunal Quashes ₹21.85 Crore Demand, Holding Advertisement Costs and Management Service Fees Are Not Addable to Customs Value

Court’s decision The Customs Excise and Service Tax Appellate Tribunal, New Delhi set aside the adjudication order that had added Advertisement and Promotional Expenses (APE) and Management Service Fees (MSF)…
November 26, 2025