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Officer who Assessed Bill of Entry or his successor in office can only issue SCN

Case Name : Jhoola Refineries Limited Vs Commissioner of Central Excise (CESTAT Allahabad)
Appeal Number : Customs Miscellaneous Application No. 70169 of 2021 IN Customs Appeal No.725 of 2008
Date of Judgement/Order : 15/03/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Allahabad (75)
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Dispute concerning an exemption cannot be equated with a dispute in relation to Custom duty rate

Case Name : Asean Cableship Pte. Ltd. Vs Commissioner of Customs (Supreme Court of India)
Appeal Number : Special Leave Petition (C) No.2208 of 2022
Date of Judgement/Order : 15/03/2022
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Classification of Differential Pressure Sensors & Tyre Pressure Monitoring Sensors

Case Name : In re Tata Motors Ltd. (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/07/2022
Date of Judgement/Order : 17/03/2022
Related Assessment Year :
Courts : CAAR (241)
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CESTAT reminds dept that interest on delayed refund is paid out of public money

Case Name : Ingram Micro India Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40071 of 2015
Date of Judgement/Order : 14/03/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)
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Price of contemporeous goods cannot be applied invariably in each & every case

Case Name : Chakra Special Trading Co. Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10318 of 2015)
Date of Judgement/Order : 14/03/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)
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No confiscation of goods already been exported | Section 113 | Customs Act

Case Name : Nosch Labs Pvt Ltd. Vs Commissioner of Customs (CESTAT Hyderabad)
Appeal Number : Customs Appeal No. 21548 of 2014
Date of Judgement/Order : 11/03/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Hyderabad (110)
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No penalty for import of drugs and cosmetics if competent authority issued NOC for release goods after inspection

Case Name : Beverly Hills Marketing Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51042 of 2020-SM
Date of Judgement/Order : 08/03/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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WEF 06.08.2014 Pre-Deposit Mandatory under Section 129E of Customs Act, 1962: SC

Case Name : Chandra Sekhar Jha Vs Union of India & Anr ( Supreme Court of India)
Appeal Number : Civil Appeal No(S).1566 of 2022
Date of Judgement/Order : 28/02/2022
Related Assessment Year :
Courts : Supreme Court of India (2371)
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section 114 of Customs Act not attracted if dept fails to prove that appellant has abetted the offence

Case Name : Hera Shipping Solutions Pvt. Ltd Vs Commissioner of Customs (Cestat Chennai)
Appeal Number : Customs Appeal No.40045 Of 2021
Date of Judgement/Order : 08.03.2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)
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CHA liable for penalty for allowing misuse of license by lending it to unscrupulous persons

Case Name : R.S. Arunachalam Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40656 of 2020
Date of Judgement/Order : 04/03/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)
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