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FOB price cannot be treated as cum duty price for export duty calculation

Case Name : Sesa Goa Limited Vs Commissioner of Customs (CESTAT Hyderabad)
Appeal Number : Customs Appeal No. 236 of 2011
Date of Judgement/Order : 18/03/2020
Related Assessment Year :
Courts : All CESTAT (933) CESTAT Hyderabad (23)

Necessity of investigation for system failure on mis-declaration of POS, MPOS devices and evasion of customs duty

Case Name : Shri Chinta Haran Ojha Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52445 of 2018
Date of Judgement/Order : 12/03/2020
Related Assessment Year :
Courts : All CESTAT (933) CESTAT Delhi (301)

Co-noticees also liable for section 112B penalty with main noticee for custom duty evasion

Case Name : A. V. Agro Products Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 361 of 2010
Date of Judgement/Order : 15/01/2020
Related Assessment Year :
Courts : All CESTAT (933) CESTAT Delhi (301)

No denial of drawback claim though processing was carried out at 100% EOU

Case Name : GTN Textiles Limited Vs Secretary to Government (Madras High Court)
Appeal Number : W.P.Nos.4846 and 4847 of 2007
Date of Judgement/Order : 15/11/2019
Related Assessment Year :
Courts : All High Courts (5431) Madras High Court (454)

Separate notice not required for personal hearing post section 110(2) amendment

Case Name : Shreyansh Marble Tiles Pvt Ltd. Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 11953 of 2019
Date of Judgement/Order : 24/02/2020
Related Assessment Year :
Courts : All CESTAT (933) CESTAT Ahmedabad (125)

Penalty justified for evading customs duty by wrongly availing benefits

Case Name : Bird Retail Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Miscellaneous Application No. 50487 of 2019in Customs Appeal No. 51007 of 2019
Date of Judgement/Order : 24/02/2020
Related Assessment Year :
Courts : All CESTAT (933) CESTAT Delhi (301)

BCD on CCTV Cameras leviable at 15% and not at Nil rate

Case Name : Compuage Infocom Limited Vs Principal Commissioner of Customs (CESTAT Chennai)
Appeal Number : C Appeal No. 41027 of 2019
Date of Judgement/Order : 06/02/2020
Related Assessment Year :
Courts : All CESTAT (933) CESTAT Chennai (131)

Application for Compounding of Offence can’t be rejected on Technical Grounds

Case Name : M C Punjwani Vs Commissioner of Custom (CESTAT Mumbai)
Appeal Number : Custom Appeal No. 88972 of 2018
Date of Judgement/Order : 06/02/2020
Related Assessment Year :
Courts : All CESTAT (933) CESTAT Mumbai (188)

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 (5431) Gujarat High Court (523)

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 (933) CESTAT Hyderabad (23)