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Proceedings for confiscation & penalty not sustainable once duty demand dropped

Case Name : Nitin Jatania Vs Commissioner of Customs (Adjudication) Mumbai (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 1249 of 2012
Date of Judgement/Order : 09/11/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Mumbai (506)
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Proceedings for confiscation & penalty cannot sustain if duty demand fails

Case Name : Schweitzer Engineering Laboratories Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51570 of 2019
Date of Judgement/Order : 15/11/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Delhi (905)
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Customs duty already discharged cannot be re-collected from new purchaser

Case Name : Chloride Metals Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40430/2021
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Chennai (646)
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Revocation of customs broker’s license on non-production of KYC documents of exporter is valid

Case Name : Prabhu Shipping Systems Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40567 of 2020
Date of Judgement/Order : 15/11/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Chennai (646)
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Boiled/flavored/unflavored Supari classifiable under heading 0802

Case Name : In re Vaibhav Enterprises (CAAR Delhi)
Appeal Number : Advance Ruling No. CAAR/Del/Vaibhav/21/2021
Date of Judgement/Order : 21/10/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Smart plugs classifiable under sub-heading 85371000

Case Name : In re Amazon seller services Pvt Ltd (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/67/2021
Date of Judgement/Order : 11.11.2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Networking Device classifiable under sub-heading 85176290

Case Name : In re  Amazon seller services Pvt Ltd (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/66/2021
Date of Judgement/Order : 10/11/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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CAAR ruling on classification of networking device & passive antennas

Case Name : In re Amazon Digital Services Pvt. Ltd. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/MUM/ARC/65/2021
Date of Judgement/Order : 09/11/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Unpreserved & Unprocessed dried Pumpkin Seeds kernels classifiable under CTH 12129990

Case Name : In re Afrodille Super Foods LLP (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/64/2021
Date of Judgement/Order : 08/11/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Optoma X400LVe projectors classifiable under sub-heading 85286200

Case Name : In re Audio Distribution House Pvt. Ltd (CAAR MUMBAI)
Appeal Number : Advance ruling CAAR/Mum/ARC/63/2021
Date of Judgement/Order : 28/10/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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