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Evidence for allegation of goods being smuggled in nature lays on revenue

Case Name : Atul Dhawan Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No.51059 of 2022-SM
Date of Judgement/Order : 24/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Goods can be provisionally released even during pendency of proceedings

Case Name : Shimla Fruit Agency Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P.(MD)No.22341 of 2022
Date of Judgement/Order : 18/11/2022
Related Assessment Year :
Courts : All High Courts (14153) Madras High Court (1788)
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Penalty u/s 112(a) of Customs Act reduced as appellant behaved in good faith

Case Name : Amit Nagi Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51075 of 2022-SM
Date of Judgement/Order : 23/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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CESTAT removes condition of testing in VRDE for release of vehicle complying stipulations for operation & running on Indian roads

Case Name : Sai Charan Tours & Travels Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No: 87025 of 2019
Date of Judgement/Order : 10/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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Supreme Court judgement has to be dealt by High Court with due respect: SC

Case Name : Ramachandra Barathi @ Sathish Sharma V.K. & Ors. Vs State of Telangana (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (Crl.) No(s). 10356/2022
Date of Judgement/Order : 21/11/2022
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Amount payable towards compounding of offence u/s 137 of Customs Act, 1962 reduced

Case Name : Chen Hsui Yun Vs Directorate of Revenue Intelligence (Supreme Court of India)
Appeal Number : Criminal Appeal No. of 2022 (Arising out of SLP (Criminal) No. 9086 of 2022)
Date of Judgement/Order : 15/11/2022
Related Assessment Year :
Courts : Supreme Court of India (2389)
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DGFT Clarification prevails over allegation by Customs Department

Case Name : Amar Cold Storage Vs C.C.-Jamnagar (prev) (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10099 of 2013
Date of Judgement/Order : 04/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Appellant refrained from filing refund claim by CBIC circular till SC verdict – Period till SC verdict not includible in limitation

Case Name : Variety Lumbers Pvt. Limited Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10287 of 2021-DB
Date of Judgement/Order : 02/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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No allegation/ evidence demonstrates violation of regulation 10(n) of Customs Broker Licencing Regulations, 2018

Case Name : Shree Simandhar Shipping Service Vs Principal Commissioner of Customs (General) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87363 of 2021
Date of Judgement/Order : 09/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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Settlement order brings entire dispute to an end including co-noticee

Case Name : A. M. Ahamed & Co. Vs Commissioner of Customs (Madras High Court)
Appeal Number : C.M.A.(MD)No. 577, 6689 of 2016
Date of Judgement/Order : 14/11/2022
Related Assessment Year :
Courts : All High Courts (14153) Madras High Court (1788)
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