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CESTAT drops demand on Goods found in Registered Public Bonded Warehouse

Case Name : C.C.E. & S.T. Vs Modest Infrastructure Ltd (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 478 of 2011-DB
Date of Judgement/Order : 02/11/2022
Related Assessment Year :
Courts : All ITAT (15044) ITAT Ahmedabad (1143)
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Customs: CHA cannot be denied Section 28(6)(i) benefit if same allowed to company & its Managing Director

Case Name : Damani Shipping Pvt. Ltd. Vs Commissioner of Customs (Import-I) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87434 of 2019
Date of Judgement/Order : 28/09/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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Customs Duty Exemption cannot be denied for procedural lapse

Case Name : M J Gold Pvt Ltd Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50726/2021
Date of Judgement/Order : 03/10/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Penalty u/s 144AA unsustainable as no evidences showing knowledge of fraud to appellant

Case Name : Nidhi Enterprises Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52173 of 2019
Date of Judgement/Order : 16/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Disposal of confiscated gold during Pendency of Appeal Violates Natural Justice Principle

Case Name : Satish Mehta Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10739 of 2021
Date of Judgement/Order : 31/10/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Appeal not required to be filed for Refund of Duty paid based on mere letter from Department

Case Name : Insecticides India Limited Vs C.C. Jamnagar (Prev) (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10423 of 2020
Date of Judgement/Order : 01/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Lower IGST rate benefit available to fire sprinklers

Case Name : Principal Commissioner of Customs Vs Kartar Valves Pvt. Ltd. (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50280 of 2022
Date of Judgement/Order : 04/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Time limit prescribed u/s 130(A)(4) of the Customs Act is directory

Case Name : Asit C. Mehta Financial Services Limited Vs Customs Excise And Service Tax Appellate Tribunal (CESTAT) (Bombay High Court)
Appeal Number : Writ Petition (L) No. 26651 of 2022
Date of Judgement/Order : 20/10/2022
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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Provisional release granted to dry dates being perishable goods

Case Name : K L International Vs C.C (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 10609 of 2022
Date of Judgement/Order : 11/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Exemption from additional duties of customs available to hard disk drives

Case Name : Lenovo India Pvt Ltd Vs Principal Commissioner of Customs (Import) (CESTAT Mumbai)
Appeal Number : Customs Appeal No: 85142 of 2016
Date of Judgement/Order : 09/11/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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