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Post import services was not a condition of sale in case the service contract had been closed prior to placing of order

Case Name : Arcil Catalyst Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 119 of 2009
Date of Judgement/Order : 22/12/2021
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)
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CESTAT Order on Classification of Goods & Determination of Customs Duty Appealable only before SC

Case Name : Commissioner of Customs II JNPT Vs Axiom Cordages Ltd. (Bombay High Court)
Appeal Number : Custom Appeal No. 13 of 2021
Date of Judgement/Order : 06/04/2022
Related Assessment Year :
Courts : All High Courts (13925) Bombay High Court (1879)
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Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty

Case Name : Freight Link Logistics Vs The Commissioner of Customs  (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40063 of 2022
Date of Judgement/Order : 13/04/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)
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Substantial evidence needed to prove allegation of non-re-warehousing of goods

Case Name : Faizan Texturising Vs C.C.E-Bharuch (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.10796 of 2017
Date of Judgement/Order : 11/04/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)
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Penal Provisions/Confiscation cannot be invoked for Enhancement of Value on Voluntary Statement

Case Name : Neno Crystal Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87464 of 2017
Date of Judgement/Order : 06/04/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)
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Classification of Tyre Pyrolysis Oil and tyre pyrolysis recovered carbon

Case Name : In re Pairan Pyrolysis Pvt. Ltd. (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/09/2022
Date of Judgement/Order : 11/04/2022
Related Assessment Year :
Courts : CAAR (241)
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Classification of fatty substance mixture for developing aqua feed products

Case Name : In re M/s Fermenta Biotech Ltd. (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/08/2022
Date of Judgement/Order : 11/04/2022
Related Assessment Year :
Courts : CAAR (241)
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Sampling of Imported Toys cannot be avoided for Difficulties, or commercial detriment

Case Name : Scale Arts In Vs Commissioner of Customs (NS-IV) (CESTAT Mumbai)
Appeal Number : Customs Appeal No: 86047 Of 2020
Date of Judgement/Order : 16/12/2021
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)
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Illegal Non-Basmati Rice Export: CESTAT reduces Penalty to Rs. 4 Lakhs

Case Name : Rakesh Dhamir Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 4146 of 2012-SM
Date of Judgement/Order : 30/03/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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Additional Director General, DRI did not have jurisdiction to issue show cause notice

Case Name : Ashok Singhla Vs The Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52355 of 2016
Date of Judgement/Order : 05/04/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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