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Import of capital goods under EPCG Scheme was exempt from additional duty

Case Name : Prince Spintex Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 20756 of 2018
Date of Judgement/Order : 03/02/2020
Related Assessment Year :
Courts : All High Courts (5307) Gujarat High Court (501)

Sale of goods affected after clearing from Customs was not a high sea sales

Case Name : Commissioner of Customs Vs MMTC Limited (CESTAT Hyderabad)
Appeal Number : Customs Appeal No. 2437/2011
Date of Judgement/Order : 16/09/2019
Related Assessment Year :
Courts : All CESTAT (900) CESTAT Hyderabad (21)

Cabling of various parts of agriculture machine is not ‘manufacture’

Case Name : SPL Technologies Pvt. Ltd. Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51583 of 2019
Date of Judgement/Order : 15/10/2019
Related Assessment Year :
Courts : All CESTAT (900) CESTAT Delhi (293)

Advance authorization- Para 4.28(f) of FTP-HoP not applicable to cases where export obligation fulfilled

Case Name : PCL Oil & Solvent Limited Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12844 of 2018
Date of Judgement/Order : 20/12/2019
Related Assessment Year :
Courts : All CESTAT (900) CESTAT Ahmedabad (120)

Advance authorisations – HC quashes ‘Prior import condition’

Case Name : Maxim Tubes Company Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 14558 of 2018
Date of Judgement/Order : 04/02/2019
Related Assessment Year :
Courts : All High Courts (5307) Gujarat High Court (501)

Customs not to recover from legal heirs of deceased noticees/assessees

Case Name : Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court)
Appeal Number : W.P.(C) 3523/2018
Date of Judgement/Order : 30/07/2019
Related Assessment Year :
Courts : All High Courts (5307) Delhi High Court (1482)

Valuation without indicating how market survey was conducted, is wrong

Case Name : Tushar Trading Company Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50440 of 2019
Date of Judgement/Order : 27/05/2019
Related Assessment Year :
Courts : All CESTAT (900) CESTAT Delhi (293)

Goods cleared for home consumption do not retain identity of imported goods

Case Name : Naitik Enterprise Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 833 of 2019
Date of Judgement/Order : 02/05/2019
Related Assessment Year :
Courts : All High Courts (5307) Gujarat High Court (501)

EPCG scheme: No interest payable on composition fee as same is not duty under Customs Section 28

Case Name : Lulu International Convention Centre Pvt Ltd Vs Commissioner of Customs Cochin-cus (CESTAT Bangalore)
Appeal Number : C/20553/2019-SM
Date of Judgement/Order : 31/07/2019
Related Assessment Year :
Courts : All CESTAT (900) CESTAT Bangalore (113)

Penalty under Section 114 of Customs Act cannot be imposed on CHA

Case Name : Kailash Bahiru Jadhav Vs Commissioner of Customs (Export) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85116 of 2013
Date of Judgement/Order : 13/06/2019
Related Assessment Year :
Courts : All CESTAT (900) CESTAT Mumbai (179)