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Forgery should be proved by clear & cogent evidence: CESTAT sets aside Penalty

Case Name : Diamond Creations Vs C.C.-Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.11499 of 2018
Date of Judgement/Order : 27/06/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Penalty leviable for Misclassification of Goods with malafide intentions

Case Name : Scania Commercial Vehicles India P Ltd. Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Appeal Number : Custom Appeal No. 85554 of 2019
Date of Judgement/Order : 24/06/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Petition admitted which challenged issuance of two adjudication order against single notice

Case Name : Sh. Jagdeep Singh Vs Office of the Commissioner of Customs (Delhi Airport) & Anr. (Delhi High Court)
Appeal Number : W.P.(C) 10390/2022
Date of Judgement/Order : 11/07/2022
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Drawback u/s 74 not available to importer availing benefit of notification no. 27/02-Cus

Case Name : Expotec International Ltd. Vs The Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 7772 of 2006
Date of Judgement/Order : 07/07/2022
Related Assessment Year :
Courts : All High Courts (13909) Bombay High Court (1878)
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Calcutta HC directs removal of Risky exporter tag and allows refund of duty drawback & IGST claim

Case Name : Nexage Innovations Vs Deputy Commissioner of Customs & ors. (Calcutta High Court)
Appeal Number : MAT 916 of 2022
Date of Judgement/Order : 07/07/2022
Related Assessment Year :
Courts : All High Courts (13909) Calcutta High Court (838)
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Ownership of goods post let export order is with importer: CESTAT

Case Name : Janki Dass Rice Mills Vs C.C.-Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10801 of 2021
Date of Judgement/Order : 07/07/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Revenue needs proper evidence to reject classification done by assessee

Case Name : Commissioner of Customs And Central Excise Vs D.L. Steels Etc. (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 2360-2376 of 2009
Date of Judgement/Order : 11/07/2022
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Re-determination of value, without any case of mis-declaration & undervaluation, not maintainable

Case Name : Mydream Properties Pvt. Ltd Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86600 of 2021
Date of Judgement/Order : 01/07/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Vitamins of high concentration used for manufacture of animal feed classifiable under CTH 2936

Case Name : In re BASF India Limited (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/24/2022
Date of Judgement/Order : 08/07/2022
Related Assessment Year :
Courts : CAAR (241)
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Luprosil salt classifiable under heading 2915

Case Name : In re BASF India Ltd. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/23/2022
Date of Judgement/Order : 08/07/2022
Related Assessment Year :
Courts : CAAR (241)
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