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Unexplained Gold Bar with Foreign Marking liable for Absolute Confiscation

Case Name : Commissioner of Customs Vs M.S. Alaudeen (CESTAT Chennai)
Appeal Number : Customs Miscellaneous [Stay] Application No. 40090 of 2020 In Customs Appeal No. 40244 of 2020
Date of Judgement/Order : 05/05/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Chennai (646)
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CHA Not Responsible For export of prohibited goods If No Reason to Doubt Malpractice

Case Name : Ramvir Singh Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52776 of 2019-SM
Date of Judgement/Order : 02/05/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Delhi (905)
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Activity of repacking amounts to manufacture

Case Name : Vaibhav Global Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Miscellaneous Application No. 50619 of 2021 In Customs Appeal No. 50959 of 2020
Date of Judgement/Order : 18/04/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Delhi (905)
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CAAR ruling on classification of Tello/AGRAS T16/Mavic Air 2/Dji Mini 2/hantom 4 Pro drone

Case Name : In re Ingram Micro Private Ltd (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/11/2022
Date of Judgement/Order : 10/05/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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‘Clear Float Glass’ with absorbent layer on only one side merit classification under subheading 70051090

Case Name : In re Suraj Constructions (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/10/2022
Date of Judgement/Order : 10/05/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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In absence of corroboration, test of cross-examination is of essence – Section 138B – Customs

Case Name : Karim Jaria Vs Commissioner of Customs (Import-I) (CESTAT Mumbai) Customs Appeal No. 87211 of 2017
Appeal Number : 12/04/2022
Date of Judgement/Order :
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Mumbai (507)
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Simple Aluminium Plates’ classifiable under CTH 76061200

Case Name : Alufit India Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20346 of 2018
Date of Judgement/Order : 27/04/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Bangalore (304)
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Absolute confiscation not permissible for gold jewellery carried by an eligible passenger

Case Name : Rajan Ran Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 308 of 2010
Date of Judgement/Order : 25/04/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Chennai (646)
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Royalty provided & reversed subsequently not includible in Transaction Value

Case Name : Doosan Bobcat India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No.41133 of 2019
Date of Judgement/Order : 20/04/2022
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Chennai (646)
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Reassessment u/s 28 is permissible to officer, who carried out initial assessment, and not to DRI

Case Name : Messrs Aztec Fluids And Machinery Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 5562 of 2021
Date of Judgement/Order : 01/04/2022
Related Assessment Year :
Courts : All High Courts (13924) Gujarat High Court (1139)
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