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Benefit under notification available even at later stage

Case Name : Vivo Mobile India Pvt Ltd Vs Commissioner, Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51045 of 2020
Date of Judgement/Order : 04/10/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Benefit of exemption notification no. 99/2011-Cus available on the basis of transhipment permit

Case Name : Zubair Hashmi Trading Vs Principal Commissioner of Customs (Preventive) (CESTAT Delhi)
Appeal Number : Appeal No. C/51773/2022-DB
Date of Judgement/Order : 30/09/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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SC: Liability to pay customs duty invocable when DEPB license is fake/forged

Case Name : Munjal Showa Ltd. v. Commissioner of Customs and Central Excise (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 2576 of 2010
Date of Judgement/Order : 23/09/2022
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Router Line Cards classifiable under CTI 8517 70 90

Case Name : Vodafone Idea Limited Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52287 of 2019
Date of Judgement/Order : 20/09/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Capital goods under para. 09.08 of FTP includes furniture used indirectly for manufacture

Case Name : Ratnamani Metal And Tubes Limited Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10028 of 2022-SM
Date of Judgement/Order : 23/09/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Extended period of limitation cannot be invoked due to mere change of departmental view

Case Name : Principal Commissioner of Customs (Import) Air Cargo Complex Vs Signet Chemicals Pvt. Ltd. (Bombay High Court)
Appeal Number : Custom Appeal No. 5 of 2021
Date of Judgement/Order : 21/09/2022
Related Assessment Year :
Courts : All High Courts (13909) Bombay High Court (1878)
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Customs broker liable for the act of employees

Case Name : Meghna Clearing and Forwarding P. Ltd Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87397 of 2019
Date of Judgement/Order : 15/09/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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HC dismisses PIL for prosecution of person who fails to make timely voluntary disclosure of possession of exotic animals/birds

Case Name : Smt. Adwitiya Chakrabarti Vs Union of India (Tripura High Court)
Appeal Number : W.P.(C)(PIL) No.11/2022
Date of Judgement/Order : 21/09/2022
Related Assessment Year :
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Penalty u/s 112(a) imposed on customs broker as importer of undeclared/ undervalued goods not traceable

Case Name : Oceanic Enterprises India Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40398 of 2021
Date of Judgement/Order : 08/09/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Customs Penalty u/s 112(b) unsustainable as appellant not dealt physically with alleged goods

Case Name : Lalit Jain Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10061 of 2022
Date of Judgement/Order : 12/08/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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