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CESTAT condones delay of 2644 days in filing appeal by sick unit before BIFR under SICA

Case Name : Royal Cushion Vinyl Products Limited Vs Commissioner Of Customs Export (CESTAT Mumbai)
Appeal Number : Application Dairy No-86257/2020
Date of Judgement/Order : 25/08/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Concessional rate benefit of 2.5% basic customs duty available on import of power tillers

Case Name : BTL EPC Limited Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75152 of 2015
Date of Judgement/Order : 17/08/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Differential classification of same goods imported at different places would negate very purpose of Tariff Act

Case Name : Commissioner of Customs Vs Reliance Jio Infocomm Ltd (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 88483 of 2018
Date of Judgement/Order : 29/07/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Rejection of transaction value in absence of contemporaneous import is unsustainable

Case Name : Commissioner of Customs (Import) Vs Maharashtra Eastern Grid Power Transmission Company Limited (MEGPTCL) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85476 of 2018
Date of Judgement/Order : 11/08/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Undue export benefit allegation based on corroborated statements not sustainable

Case Name : Dinesh Sharma Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 445 of 2009-CU (DB)
Date of Judgement/Order : 22/08/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Not following order of HC or SC amounts to rectifiable mistake/error

Case Name : Vedanta Ltd Vs Commissioner of Customs (Export) (CESTAT Kolkata)
Appeal Number : Customs Appeal No.76401 of 2016
Date of Judgement/Order : 28/07/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Revised rate of import duty not applicable to bill of entry presented before issuance of notification

Case Name : Ruchi Soya Industries Ltd Vs Union of India (Calcutta High Court)
Appeal Number : WPA No. 1354 of 2021
Date of Judgement/Order : 12/08/2022
Related Assessment Year :
Courts : All High Courts (13909) Calcutta High Court (838)
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Refractory bricks used for re-lining of furnace are eligible for EPCG scheme

Case Name : Jai Balaji Industries Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No.76284 of 2018
Date of Judgement/Order : 10/08/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Rejection of request for conversion of free shipping bills to advance authorization scheme shipping bills not justified: CESTAT

Case Name : Carboline India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40606 of 2021
Date of Judgement/Order : 16/02/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Innocent party should not suffer for inaction of his consultant: HC

Case Name : Rajesh Chandran Vs M.R. Gopalakrishnan Nair (Kerala High Court)
Appeal Number : OP(C) No. 281 of 2022
Date of Judgement/Order : 22/07/2022
Related Assessment Year :
Courts : All High Courts (13909) Kerala High Court (907)
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