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Prices of transacted goods can be determined only on transaction date

Case Name : Viraj Impex Pvt. Ltd. Vs Commissioner of Customs (I) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87530 of 2013
Date of Judgement/Order : 01/03/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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Customs Broker cannot use IEC of others without their knowledge for import by his client

Case Name : Falcon India (Customs Broker) Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50934 of 2021
Date of Judgement/Order : 21/03/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Small mismatch in case of large variety of goods cannot be treated as deliberate

Case Name : Rubal International Vs Commissioner of Customs (ICD, TKD) (CESTAT Delhi)
Appeal Number : Custom Appeal No. 51149 of 2020 (SM)
Date of Judgement/Order : 17/03/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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No unjust enrichment if Appellant borne the incidence of SAD & not passed the same to customers

Case Name : Marina Enterprises Vs Commissioner (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50651 of 2021-SM
Date of Judgement/Order : 15/03/2022
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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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 (3928) 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 (2389)
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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 (249)
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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 (3928) CESTAT Chennai (649)
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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 (3928) CESTAT Ahmedabad (818)
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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 (3928) CESTAT Hyderabad (110)
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