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Prior to issuance of DGFT Notification dated 18/12/2019, gold was freely importable

Case Name : Rajesh Exports Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20459 of 2020
Date of Judgement/Order : 03/03/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Bangalore (304)
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Matter already pending before a Custom officer- CAAR rejects Application

Case Name : In re Multi Channel Inc (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/13/2022
Date of Judgement/Order : 08/03/2022
Related Assessment Year :
Courts : CAAR (241)
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HC Quashes unauthorised Search & seizure proceedings and subsequent summons by DRI

Case Name : Vijay Baid @ Vicky Vs Union of India (Chhattisgarh High Court)
Appeal Number : WRIT PETITION (CIVIL) NO. 5388 OF 2021
Date of Judgement/Order : 23/02/2022
Related Assessment Year :
Courts : All High Courts (13929) Chhattisgarh High Court (245)
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New condition imposed on import not applies to import already originated from the port of shipping

Case Name : Rasrasna Foods Pvt Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.10696 of 2021
Date of Judgement/Order : 24/02/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)
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HC quashes order passed without providing documents relied & by denying cross-examination of witnesses

Case Name : Sunil Kumar Mitra Vs Union of India (Calcutta High Court)
Appeal Number : WPO/334/2017
Date of Judgement/Order : 24/02/2022
Related Assessment Year :
Courts : All High Courts (13929) Calcutta High Court (840)
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HC quashes order for Confiscation of car for alleged use in Smuggling passed without opportunity of hearing 

Case Name : Gayatri Das Vs Commissioner of Customs (Preventive) & Anr. (Calcutta High Court)
Appeal Number : WPO No. 76 of 2017
Date of Judgement/Order : 24/02/2022
Related Assessment Year :
Courts : All High Courts (13929) Calcutta High Court (840)
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CUSTOMS: CESTAT grants Airport Authority Opportunity to file Objection against allegation of callous approach

Case Name : Airport Authority of India Vs Commissioner of Customs (AIR) (CESTAT Chennai)
Appeal Number : Customs Appeal No.40050 of 2021
Date of Judgement/Order : 10/02/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)
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Bill of Entry can be modified to correct clerical error in Quantity

Case Name : Surya Roshni Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86762 of 2021
Date of Judgement/Order : 25/02/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)
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DRI doesn’t have jurisdiction to issue SCN under Custom Act

Case Name : Beriwala Impex Pvt. Ltd. Vs Commr. of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No.75015 of 2015
Date of Judgement/Order : 23/02/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Kolkata (370)
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Redemption fine is payable only when importer consciously suppresses facts or misrepresents

Case Name : LSML Private Ltd. Vs Principal Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Miscellaneous Application No. 40122 Of 2021 & Customs Appeal No. 41022 Of 2019
Date of Judgement/Order : 15/02/2022
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)
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