APPEALS
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
BANGALORE
REGIONAL BENCH - COURT NO. 1
1. Customs Appeal No. 20312 of 2017
(Arising out of Order ... Kerala.
VERSUS
Commissioner of Customs
Custom House
Cochin-682 009 Respondent(s)
Kerala.
WITH
2. Customs Appeal No.20555 of 2017 (Valappil
Hamza
Notification No. 50/2017-Customs
dated 30.06.2017 vide Notification Nos. 02/2021-Customs
(NT) dated 01.02.2021 and 07/2022-Customs (NT) dated
01.02.2022. While ... Concessional Rate of Duty) Rules, 2017 shows
without any ambiguity that the intended purpose of
notification No. 50/2017-Customs
Mundra Customs on 21 January, 2026
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
AHMEDABAD
REGIONAL BENCH, COURT NO. 2
CUSTOMS APPEAL ... Eighty Four only)
as per para 2.2 of circular no. 35/2017-Customs dated 16.08.2017.
Page |2
C/11590/2025-SM
1.1 Brief facts
herein is a
Customs Broker (CB) holding a regular CB license issued by the Mumbai
Customs under erstwhile Regulation 10 of Customs House Agents Licensing ... exemption benefit vide Sl. No.260(i) of Notification No.50/2017-
Customs dated 30.06.2017, in which the appellant CB have cleared such
imported goods
2017 and W.P.(C) 11319/2017
3. The brief background giving rise to W.P.(C) 10977/2017 and W.P.(C)
11319/2017 ... 2017 and W.P.(C) 11319/2017, the impugned
orders dated 3rd March 2017 and 13th April 2017 stand challenged before this
Court
Customs Act (Smuggling); Section 110 of
the Customs Act (Seizure of goods, documents and things;
Section 111 of the Customs Act (confiscation of improperly
imported ... Central Board of Excise
& Customs Circular No.09/2017-Customs; and the Legal
Metrology Act, 2009 and the Legal Metrology (Packaged
Commodities) Rules
following authorities:-
(a) Commissioner of Customs Vs. M/s.Moriks Shipping
[2014 SCC Online Mad 11716];
( b) Commissioner of Customs Vs. M.Renganathan ... Court in the case
of Kunal Travels (Cargo) Vs Commission of Customs
[2017 SCC Online Del 7683].
10. On the other hand, Ms.Revathi Manivannan
goods to the Proper Officer
at Red Channel as well to the Customs Officer at Green Channel
who intercepted him and recovered the detained goods from ... ineligible
Passenger" for the purpose of the Notification No. 50/2017-
Customs dated 30.06.2017 (as amended) read with Baggage Rules,
2016 (as amended
dated 22.12.2025, as per paragraph 2.2 of CBIC
Circular No.35/2017-Customs dated 16.08.2017.
Page 2 of 8
JANUARY 16, 2026
Utkarsh
::: Uploaded ... submitted that in terms of the CBIC Circular No.35/2017-Customs
dated 16.08.2017, the Principal Commissioner of Customs rightly
imposed the condition of furnishing
against an Essentiality Certificate ('EC") under Notification
No.50/2017-Customs dated 30 June 2017."
6. The authority for advance ruling gave ... against an Essentiality
Certificate ('EC") under Notification No.50/2017-Customs dated
30 June 2017.
Answer (c): The benefits under referred Customs Notification
