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Custom Broker License cannot be revoked if genuineness of exporters have been established

Case Name : Bright Clearing & Carrier Pvt. Limited Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51658 of 2021
Date of Judgement/Order : 18/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Clarification on import of goods in setting up of Solar Power Plant under PIR, 1986

Case Name : In re Green Infra Clean Wind Power Limited (CAAR Delhi)
Appeal Number : Advance Ruling No. CAAR/Delhi/Green Infra /15/ 2022
Date of Judgement/Order : 24/11/2022
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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Re-examining the issuing authority unnecessary as duty demand not contested

Case Name : Principal Commissioner of Customs Vs Custodian (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40164 of 2022
Date of Judgement/Order : 10/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Once application for SEZ LOP is accepted, unit attains SEZ status and entitled for exemption u/s 26 of SEZ Act

Case Name : Renaissance Global Limited Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 2003 of 2009
Date of Judgement/Order : 18/11/2022
Related Assessment Year :
Courts : All High Courts (14153) Bombay High Court (1906)
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Data Centre Switch Router models lassifiable under sub-heading 85176290

Case Name : In re Ingram Micro India Pvt. Ltd (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/41/2022
Date of Judgement/Order : 15/11/2022
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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Data Center Switch models capable to be used as carrier ethernet switches classifiable under sub-heading 85176290

Case Name : In re Ingram Micro India Pvt. Ltd (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/40/2022
Date of Judgement/Order : 15/11/2022
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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Mould Base merit classification under Sub-heading 84807900

Case Name : In re SMI-Amtek Cranshaft Pvt. Ltd (CAAR Delhi)
Appeal Number : Advance Ruling No.- CAAR/Delhi/SMI-Amtek /14/2022
Date of Judgement/Order : 21/11/2022
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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Classification of Laser Jet Printer should be based on its primary function

Case Name : In re HP India Sales Pvt. Ltd. (CAAR Delhi)
Appeal Number : Advance Ruling No. CAAR/Delhi/HP India /13/2022
Date of Judgement/Order : 18/11/2022
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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CESTAT reduces Redemption Fine and Penalty as classification was not conclusive

Case Name : Shree Keshariyaji Metal Impex Vs C.C.-Kandla (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.10080 of 2013
Date of Judgement/Order : 04/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Confirmation of recovery of cost of recovery charges by Commissioner under regulations 5(2) and 6(1)(o) of Customs Area Regulations 2009 unsustainable

Case Name : Rajasthan Small Industries Corporation Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50478 of 2019
Date of Judgement/Order : 21/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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