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Customs: Objection to sanction for prospection for corruption is to be raised during trial

Case Name : George Varghese Vs Superintendent of Police (Karnataka High Court)
Appeal Number : Criminal Revision Petition No. 1193 of 2012
Date of Judgement/Order : 15/07/2022
Related Assessment Year :
Courts : All High Courts (13909) Karnataka High Court (632)
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Electric Vehicle kits imported in disassembled state falls under CTH 8703

Case Name : In re Volvo Auto India Private Limited (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/DelNolvo Auto/08/2022
Date of Judgement/Order : 04/08/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Cr.P.C. Proceedings initiated without recording statements is unsustainable in law

Case Name : J. Ananad Vs Assistant Commissioner of Customs (Madras High Court)
Appeal Number : Crl.O.P.No.14526 of 2020
Date of Judgement/Order : 20/07/2022
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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Import of gold is not prohibited but the same is restricted to prescribed quantity

Case Name : R.Kannathasan Vs Commissioner of Customs (Madras High Court)
Appeal Number : Writ Petition (MD) No.13651 of 2022 and W.M.P.(MD)Nos. 9705, 9706 and 9708 of 2022
Date of Judgement/Order : 19/07/2022
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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Antecedents of an importers cannot be evidence for undervaluation of goods

Case Name : Commissioner of Customs-Nhava Sheva-III Vs Granite India (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85141 of 2021
Date of Judgement/Order : 29/07/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Onus is on Revenue to establish that alleged goods are received in clandestine manner

Case Name : Fakhri Steels and Iron Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Custom Appeal No. 50111 of 2020-SM
Date of Judgement/Order : 04/07/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Seized goods can be released on provisional basis inspite of pending adjudication proceedings

Case Name : Dinesh Bhabootmal Salecha Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Appeal Number : Customs Application (EH) No: 85557 OF 2022 in
Date of Judgement/Order : 23/06/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Summon u/s 108 is not contrary to the provisions of Cr.P.C.

Case Name : Pushpalata Bai Vs Directorate of Revenue Intelligence and Another (Telangana High court)
Appeal Number : Writ Petition No. 12250 of 2021
Date of Judgement/Order : 15/07/2022
Related Assessment Year :
Courts : All High Courts (13909) Telangana High Court (141)
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Classification of touch computer & mobile computers

Case Name : In re Rashi Peripherals Private Limited (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/26,27/2022
Date of Judgement/Order : 02/08/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Duty drawback based on mis-declaration of goods rejected

Case Name : S.K. Jindal (Director) Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50306 of 2022 [SM]
Date of Judgement/Order : 02/08/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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