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Advance ruling application may be withdrawn at any time before pronouncement: CAAR

Case Name : In re Nouveau Diamonds Manufacturing India LLP (CAAR Mumbai)
Appeal Number : Order Nos. CAAR/Mum/ARC/58, 59 & 60/2024
Date of Judgement/Order : 22/04/2024
Related Assessment Year :
Courts : Advance Rulings (3695) CAAR (238)
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Drawback & ROSCTL Benefit Cannot be Denied for Procedural Lapse in circular

Case Name : Lovy International Vs Commissioner of Customs (Export) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52065 of 2021
Date of Judgement/Order : 26/02/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Delhi (902)
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CESTAT allows cross-examination despite deliberate delay on the part of appellant to cross-examine

Case Name : L M Wind Power Blades India P Ltd Vs C.C.-Kandla (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 11588 of 2018-DB
Date of Judgement/Order : 29/02/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Ahmedabad (814)
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Section 108 Customs Act Statements Admissible in Court: CESTAT

Case Name : GND Cargo Movers Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No.50776 of 2019 (DB)
Date of Judgement/Order : 15/04/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Delhi (902)
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Custom duty demand for alleged non-repatriation of export proceeds: Kerala HC Grants Opportunity

Case Name : Frontline Exports Pvt Ltd Vs Deputy Commissioner (Kerala High Court)
Appeal Number : WP(C) No. 9986 of 2024
Date of Judgement/Order : 14/03/2024
Related Assessment Year :
Courts : All High Courts (13772) Kerala High Court (897)
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Customs Act 1962: Telangana HC Rules Cargo Handling Regulations 2009 Ultra Vires

Case Name : Central Board of Excise and Customs Vs GMR Hyderabad International Airport Limited (Telangana High Court)
Appeal Number : Writ Appeal No.1321 of 2012
Date of Judgement/Order : 27/03/2024
Related Assessment Year :
Courts : All High Courts (13772) Telangana High Court (139)
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Intent to smuggle prohibited goods is not equivalent to attempting to export them

Case Name : Sh Mohammed Mustafa Vs Pr. Commissioner of Customs (CESTAT Hyderabad)
Appeal Number : Customs Appeal No. 30005 of 2024
Date of Judgement/Order : 08/04/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Hyderabad (108)
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Freight Insurance cost not includible in ATF Duty Calculation for Aircraft Fuel Tanks

Case Name : Commissioner of Customs Vs Indian Airlines Ltd (CESTAT Delhi)
Appeal Number : Customs Appeal No. 538 of 2007
Date of Judgement/Order : 29/02/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Delhi (902)
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Refund of 4% SAD cannot be denied for trivial procedural requirement

Case Name : Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10329 of 2022 - DB
Date of Judgement/Order : 26/02/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Ahmedabad (814)
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Ongoing Investigations & Provisional Assessments: CAAR Cannot give ruling

Case Name : In re L S Metal Vina LLC (CAAR New Delhi)
Appeal Number : Order No. CAAR/Del/L.S. Metal/03/2024/771
Date of Judgement/Order : 09/04/2024
Related Assessment Year :
Courts : Advance Rulings (3695) CAAR (238)
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