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Interest on delayed refund – Wrong/excessive collection of duty is not ‘deposit’

Case Name : Global United Shipping India (P) Ltd. Vs Assistant Commissioner of Customs (Refund) (Madras High Court)
Appeal Number : W.P. No.17506 of 2019
Date of Judgement/Order : 15/10/2019
Related Assessment Year :
Courts : All High Courts (5096) Madras High Court (412)

Mis-declaration by SEZ – Permission based on project report to be relied

Case Name : Texool Wastesavers Vs C.C (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 9 of 2011-DB
Date of Judgement/Order : 15/11/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Ahmedabad (114)

Transaction value cannot be rejected merely for higher value deceleration by exporter

Case Name : Shri. Haji Sumar Vs The Commissioner of Customs (CESTAT Chennai)
Appeal Number : CustomsAppeal No. 40936 of2013
Date of Judgement/Order : 28/10/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Chennai (119)

Compulsory Registration of MFD (Printer Cum Scanner etc) for Import- HC allowed release of goods

Case Name : M/s Genuine Copier Systems Vs Union of India and Ors. (Punjab and Haryana High Court)
Appeal Number : CWP-28333-2019 (O&M)
Date of Judgement/Order : 05/11/2019
Related Assessment Year :
Courts : All High Courts (5096) Punjab and Haryana HC (250)

Late fee for delay in filing Bill of Entry not imposable if importer takes all efforts to clear goods within reasonable time

Case Name : M/s. ECOM Gill Coffee Trading Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 42103 of 2018
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Chennai (119)

DFIA benefit available even if specific import product name not mentioned in licence

Case Name : M/s Pace Ventures Pvt. Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 11926 of 2019
Date of Judgement/Order : 30/08/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Ahmedabad (114)

Ship demurrage charges not includible in assessable value

Case Name : M/s Jubilant Life Science Limited Vs Additional Director General (Adj) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 53440 of 2018
Date of Judgement/Order : 03/10/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Delhi (283)

Refund available even in absence of payment challan

Case Name : Deep Exports Vs  Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10654 of 2019
Date of Judgement/Order : 26/09/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Ahmedabad (114)

SAD refund – Generic description of imported goods in sale invoices when correct

Case Name : PP Products Ltd. Vs Commissioner of Customs (Madras High Court)
Appeal Number : Civil Miscellaneous Appeal No.2030 of 2017 and Civil Miscellaneous Petition No.10896 of 2017
Date of Judgement/Order : 04/04/2019
Related Assessment Year :
Courts : All High Courts (5096) Madras High Court (412)

Catalyst consumed in final product cannot be extended exemption available to goods for setting up, running, repair or maintenance of plant

Case Name : Nayara Energy Ltd. Vs C.C. Kandla (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 474 of 2011-DB
Date of Judgement/Order : 06/09/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Ahmedabad (114)