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Custom broker mandatorily needs to verify credentials of importers

Case Name : Sky Sea Services Vs Commissioner of Customs (General) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87935 of 2019
Date of Judgement/Order : 20/05/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Mumbai (507)
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Customs Summons u/s 108 directly to Managing Director untenable

Case Name : Century Plyboards (India) Ltd And Anr. Vs The Union of India And 3 Ors. (Guwahati High Court)
Appeal Number : Case No. WP(C)/3210/2022
Date of Judgement/Order : 18/05/2022
Related Assessment Year :
Courts : All High Courts (13923) Guwahati High Court (119)
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Customs: Section 111 & 112 attracted only when goods are improperly imported

Case Name : Maruvur Arasi Logistics Private Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40282 of 2021
Date of Judgement/Order : 20/05/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Chennai (646)
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CESTAT imposes penalty for Sale of Gas Cylinder without scrapping as per Gas Cylinder Rules, 2004

Case Name : G N Ship Breakers Vs C.C.-Jamnagar(prev) (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.11094 of 2019
Date of Judgement/Order : 19/05/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Ahmedabad (816)
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Penalty cannot be imposed by Corrigendum to Original Order

Case Name : AKR Logistics India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40609 of 2021
Date of Judgement/Order : 19/05/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Chennai (646)
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Spot coolers merit classification under subheading 84158290

Case Name : In re Toyota Tsusho India Pvt. Ltd (CAAR Mumbai)
Appeal Number : Advance Ruling Nos. CAAR/Mum/ARC/19/2022
Date of Judgement/Order : 16/06/2022
Related Assessment Year :
Courts : CAAR (241)
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Laden/unladen IBCs imported into India are eligible to avail exemption

Case Name : In re GDPK Returnable Solutions India Private Limited (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/18/2022
Date of Judgement/Order : 16/06/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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No evidence that LOP terms are violated; demand unsustained

Case Name : Commissioner of CE & ST Vs Maneesh Exports (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 994 of 2010
Date of Judgement/Order : 04/01/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Mumbai (507)
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No limitation period for refund claim on duty paid twice on import Bill of Entry

Case Name : Ericsson India Private Limited Vs Commissioner (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52292/2021
Date of Judgement/Order : 27/04/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Delhi (905)
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Penalty u/s 114 leviable on CHA for mis-declaring goods

Case Name : Behag Overseas Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40425 of 2021
Date of Judgement/Order : 06/06/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Chennai (646)
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