Topic

Section 135 Customs Act

2 articlesLatest June 2026
Section 135(1)(e)(i) Customs Act | Bail Granted When Gold Valuation Below Rs.1 Crore Corrects Misassessment: Allahabad HC
Case Law Analysis
|Allahabad High Court

Section 135(1)(e)(i) Customs Act | Bail Granted When Gold Valuation Below Rs.1 Crore Corrects Misassessment: Allahabad HC

The Allahabad High Court granted bail in a Customs Act case after finding the department's gold valuation exceeded Rs.1 crore only due to erroneous calculation, making the offence bailable under Section 135(1)(e)(i). This reinforces that accurate valuation, not speculative assessment, determines bailability in smuggling cases - a critical safeguard for accused facing prolonged custody.

EODC is Conclusive Proof of Export Obligation Fulfilment Under FTP Schemes: CESTAT Kolkata Quashes ₹14.97 Crore Demand | Customs Law
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

EODC is Conclusive Proof of Export Obligation Fulfilment Under FTP Schemes: CESTAT Kolkata Quashes ₹14.97 Crore Demand | Customs Law

CESTAT Kolkata holds that Export Obligation Discharge Certificates (EODCs) issued by DGFT are binding and conclusive evidence of export obligation fulfilment under FTP schemes. The ruling sets aside a ₹14.97 crore customs demand, reinforcing legal certainty for exporters and importers relying on DGFT authorisations.

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