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Application for Re-Assessment of Bill of Entry can be made Under section 154

Case Name : Indian Oil Corporation Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10331 of 2014
Date of Judgement/Order : 18/11/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Ahmedabad (179)

Imported goods once cleared for Home Consumption cease to be imported goods

Case Name : Subir Modak Vs CC (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75234/2021
Date of Judgement/Order : 10/11/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Kolkata (50)

No section 11UA penalty if there is no case of duty short paid due to collusion, willful misstatement or suppression of facts

Case Name : So-Hum Trading Company Vs Commissioner of Customs (Preventive)(CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75528 of 2021
Date of Judgement/Order : 10/11/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Kolkata (50)

Custom duty refund due to re-assessment of Bills of Entry cannot be denied merely for not filing appeal

Case Name : Brightpoint India Pvt. Ltd. Vs Commissioner of Customs Mumbai (Air Cargo Import) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86121 of 2021
Date of Judgement/Order : 09/11/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Mumbai (219)

Proposal for confiscation & penalty cannot be segregated from custom duty demand

Case Name : Dhiren Enterprise Vs Commissioner of Customs (Adjudication) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 893 of 2012
Date of Judgement/Order : 09/11/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Mumbai (219)

Interpretation favouring Taxpayer should be adopted in case of multiple Interpretation

Case Name : John’s Cashew Company Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 21092 of 2019
Date of Judgement/Order : 18/10/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Bangalore (168)

Permanent IEC can be used for import of goods for personal use not connected with manufacture or agriculture

Case Name : Subodh Menon Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85148 of 2019
Date of Judgement/Order : 03/11/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Mumbai (219)

Proceedings for confiscation & penalty not sustainable once duty demand dropped

Case Name : Nitin Jatania Vs Commissioner of Customs (Adjudication) Mumbai (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 1249 of 2012
Date of Judgement/Order : 09/11/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Mumbai (219)

Proceedings for confiscation & penalty cannot sustain if duty demand fails

Case Name : Schweitzer Engineering Laboratories Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51570 of 2019
Date of Judgement/Order : 15/11/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Delhi (432)

Customs duty already discharged cannot be re-collected from new purchaser

Case Name : Chloride Metals Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40430/2021
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : All CESTAT (1326) CESTAT Chennai (186)