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Delay of decade in proceeding makes entire proceeding vitiated

Case Name : Namdev Exports Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 78534 of 2018
Date of Judgement/Order : 05/08/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam

Case Name : VRL Logistics Ltd. Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 74 of 2010-LB
Date of Judgement/Order : 08/08/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Revenue cannot allege switching of samples without proper evidence

Case Name : Thaya Tanning Company Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40172 of 2022
Date of Judgement/Order : 07/07/2022
Related Assessment Year :
Courts : All ITAT (14928) CESTAT Chennai (646)
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Benefit given to importer as dept failed to substantiate allegation of undervaluation

Case Name : Jeen Bhavani International Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85843 of 2020
Date of Judgement/Order : 01/08/2022
Related Assessment Year : 2020-21
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Non reporting of change in constitution by Customs Broker – CESTAT upheld Penalty

Case Name : Star CHA Management Services LLP Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52731 of 2019
Date of Judgement/Order : 22/07/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Waiver of pre-deposit is not tenable on account of financial inability

Case Name : Prem Kumar Ojha Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Miscellaneous Application No. 50245 of 2022
Date of Judgement/Order : 04/07/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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CAAR ruling not obtained by fraud or misrepresentation of facts not merit to be declared void

Case Name : In re Spraytec India Ltd. (CAAR Delhi)
Appeal Number : Order No.- CAAR/Del/Spratec/07/2022
Date of Judgement/Order : 08/08/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Classification of Lithium Ion Cell for use in manufacture of LED Emergency Bulb/Light

Case Name : In re H.Q. Lamps Manufacturing Co. Pvt Ltd (CAAR Delhi)
Appeal Number : Ruling No. CAAR/Del/HQ Lamps/09/2022
Date of Judgement/Order : 08/08/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Exemption from BCD & IGST with respect to import of cable laying vessel

Case Name : In re SubCom Projects India Private Limited (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/30/2022
Date of Judgement/Order : 05/08/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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‘Indra Smart Pro’ EVSE merits classification under subheading 85371000

Case Name : In re Gulf Oil Lubricants India Limited (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/28/2022
Date of Judgement/Order : 04/08/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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