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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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PAMAS liquid particle counters classifiable under CTH 90275090

Case Name : In re Marsap Services Pvt. Ltd. (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/62/2021
Date of Judgement/Order : 27/10/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Section 114AA Penalty not leviable in absence of misdeclaration or misstatement

Case Name : Chloride Metals Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40430 of 2021
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Chennai (646)
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Madras HC directs customs department to check availability of advance authorization scheme

Case Name : Czarnikow Group Limited Vs Senior Intelligence Officer (Madras High Court)
Appeal Number : Writ Petition No.11448 of 2020
Date of Judgement/Order : 01/11/2021
Related Assessment Year :
Courts : All High Courts (13924) Madras High Court (1757)
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Application for Re-Assessment of Bill of Entry can be made Under section 154

Case Name : Indian Oil Corporation Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10331 of 2014
Date of Judgement/Order : 18/11/2021
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Ahmedabad (816)
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Tribunal has no power to decide any rate of interest different than rate prescribed under the statute

Case Name : Bochasanwasi Shri Aksharpurushottam Swaminarayan Sansths Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 63 of 2011
Date of Judgement/Order : 18/11/2021
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Ahmedabad (816)
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CESTAT allows Provincial Release of Goods Detained on Execution of Bond, Bank Guarantee

Case Name : Apex International Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75709 of 2021
Date of Judgement/Order : 16/11/2021
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Kolkata (370)
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Assessable Value cannot be enhanced on the basis of Price quoted in Proforma Invoice

Case Name : Trading Syndicate Proprietor – Shri Mohinder Goel Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75706 of 2019
Date of Judgement/Order : 16/11/2021
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Kolkata (370)
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Release of seized goods in absence of notice u/s 124 within extended time limit to keep consignments

Case Name : Indosheel Mould Limited Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No.5593 of 2021
Date of Judgement/Order : 11/11/2021
Related Assessment Year :
Courts : All High Courts (13924) Bombay High Court (1879)
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