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Customs Broker’s Licence cannot be cancelled merely based on DGARM report

Case Name : Perfect Cargo & Logistics Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50875 of 2021
Date of Judgement/Order : 20/04/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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SAD refund admissible even if VAT/Sales Tax rate is lower than rate of SAD or nil

Case Name : Principal Commissioner of Customs (Import) Vs M/s. Omya & Company (CESTAT Delhi)
Appeal Number : Customs Stay Application No.50236 of 2020 in Customs Appeal No. 50964 of 2020
Date of Judgement/Order : 20/04/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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CAAR allows withdrawal of Application for Advance Ruling

Case Name : In re Gecko Motors Pvt Ltd (CAAR Delhi)
Appeal Number : Order No. CAAR/Del/Gecko/03/2022
Date of Judgement/Order : 21/04/2022
Related Assessment Year :
Courts : CAAR (241)
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Applicant can withdraw application before pronouncement of advance ruling

Case Name : In re Syrotech Networks Private. Ltd. (CAAR Delhi)
Appeal Number : Order No. CAAR/Del/Syrotech/2022
Date of Judgement/Order : 21/04/2022
Related Assessment Year :
Courts : CAAR (241)
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CAAR rejects application as dispute already attained a formal status

Case Name : In re Gee Pee Mica Enterprises (CAAR Delhi)
Appeal Number : Order No. CAAR/Del/Gee Pee Mica/05/2022
Date of Judgement/Order : 21/04/2022
Related Assessment Year :
Courts : CAAR (241)
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CAAR rejects application as question raised was already pending before a Custom officer

Case Name : In re Aggarwal Laminates Pvt. Ltd. (CAAR Delhi)
Appeal Number : Order No. CAAR/Del/Aggarwal Laminates/06/2022
Date of Judgement/Order : 21/04/2022
Related Assessment Year :
Courts : CAAR (241)
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Refund amount credited to Consumer Welfare Fund, on failure to discharge burden of unjust enrichment

Case Name : C.C. Ahmedabad Vs Shell Energy India Private Limited (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 64 of 2011
Date of Judgement/Order : 13/04/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)
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CESTAT upheld admissibility of CA certificate along with original sale invoice- Allows SAD Refund

Case Name : M/s Sim Enterprises Vs Commissioner of Customs (Export) (CESTAT Mumbai)
Appeal Number : Custom Appeal No. 876 of 2012
Date of Judgement/Order : 19/04/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)
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Sharp monitors are correctly classifiable under heading 8528

Case Name : In re Sharp Business Systems (India) Pvt. Ltd. (CAAR Delhi)
Appeal Number : Advance Ruling No. CAAR/Del/Sharp/05/2022
Date of Judgement/Order : 19/04/2022
Related Assessment Year :
Courts : CAAR (241)
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Duty Drawback claim claimable despite availment of ITC

Case Name : Numinous Impex (I) Pvt. Ltd. Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P.(MD) No.20468 of 2021
Date of Judgement/Order : 08/04/2022
Related Assessment Year :
Courts : All High Courts (13925) Madras High Court (1757)
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