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In absence of ‘intent to conceal’ cannot be construed as smuggled: CESTAT

Case Name : Ahamed Gani Natchiar Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41076 of 2018
Date of Judgement/Order : 08/06/2020
Related Assessment Year :
Courts : All CESTAT (964) CESTAT Chennai (134)

Tribunal can direct provisional release of seized gold, jewelry lies

Case Name : Additional Director General (Adjudication) Vs Its My Name Pvt Ltd (Delhi High Court)
Appeal Number : CUSAA 229/2019 and CM No. 53877/2019
Date of Judgement/Order : 01/06/2020
Related Assessment Year :
Courts : All High Courts (5672) Delhi High Court (1546)

Higher discount justified if Goods imports in Bulk & maintain inventory by incurring Additional Cost

Case Name : Lutron GL Sales & Services Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Custom Appeal No. 51629 of 2019
Date of Judgement/Order : 27/05/2020
Related Assessment Year :
Courts : All CESTAT (964) CESTAT Delhi (310)

Customs Valuation Rules- Invoice price cannot be rejected without cogent reasons

Case Name : Guru Rajendra Metalloys India Pvt Ltd Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12338 of 2019
Date of Judgement/Order : 29/05/2020
Related Assessment Year :
Courts : All CESTAT (964) CESTAT Ahmedabad (133)

DGOV guidelines not overrules Customs Valuation Rules

Case Name : Sunland Alloys Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12505 of 2019
Date of Judgement/Order : 01/06/2020
Related Assessment Year :
Courts : CESTAT Ahmedabad (133) CESTAT Allahabad (14)

Availment of ineligible drawback & IGST: Search & seizure by DRI justified

Case Name : Shri Vishnu Processors Vs Union of India and others (Punjab and Haryana High Court)
Appeal Number : CWP No. 25129 of 2019
Date of Judgement/Order : 20/03/2020
Related Assessment Year :
Courts : All High Courts (5672) Punjab and Haryana HC (274)

Airline not liable for delay in receiving transshipment application at Air Cargo due to arrest of Officers

Case Name : Qatar Airways Vs Commissioner of Customs (Air) (Madras High Court)
Appeal Number : W.P.No. 6225 of 2010
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : All High Courts (5672) Madras High Court (487)

No adjudication proceedings solely based on inculpatory statements of witnesses & notice alone

Case Name : Jet Unipex Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P. No. 5233 of 2016
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : All High Courts (5672) Madras High Court (487)

Exporter liable to pay fine for violation of terms of DFCE Scheme

Case Name : Kanak Exports Through Its Proprietor Mr. Satish Bansal Vs Union Of India (Delhi High Court)
Appeal Number : W.P.(C) 3059/2018
Date of Judgement/Order : 18/05/2020
Related Assessment Year :
Courts : All High Courts (5672) Delhi High Court (1546)

Rule 9(1)(e) of Valuation Rules could not be applied to every Import which was not dependent on one other

Case Name : Commissioner of Customs (Port) Kolkata Vs Steel Authority of India Ltd. (Supreme Court)
Appeal Number : Civil Appeal No. 6398 of 2009
Date of Judgement/Order : 27/04/2020
Related Assessment Year :
Courts : Supreme Court of India (1233)