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Judgment cannot be given based on evidence recorded in other trial despite same offence

Case Name : A.T. Mydeen and Another Vs Assistant Commissioner, Customs Department (Supreme Court of India)
Appeal Number : Criminal Appeal No. 1306 of 2021
Date of Judgement/Order : 29/10/2021
Related Assessment Year :
Courts : Supreme Court of India (2371)
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DRI not a ‘Proper Officer’ to issue Show Cause Notice under Customs Act, 1962

Case Name : Steelman Industries Vs Union of India (Punjab and Haryana High Court)
Appeal Number : CWP-11287-2015
Date of Judgement/Order : 04/08/2021
Related Assessment Year :
Courts : All High Courts (13915) Punjab and Haryana HC (456)
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HC allows provisional release of goods detained by Custom Dept for re-export

Case Name : Modern Insecticides Limited Vs Commissioner of Customs and others (Punjab and Haryana High Court)
Appeal Number : CWP-12251-2021(O&M)
Date of Judgement/Order : 13/08/2021
Related Assessment Year :
Courts : All High Courts (13915) Punjab and Haryana HC (456)
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Discretion lies with Confiscating Officer to either impose fine in lieu of confiscation or to order absolute confiscation

Case Name : Ferryman Trading Company Vs Commissioner of Customs (Appeals) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51130 of 2020 [SM]
Date of Judgement/Order : 28/10/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Delhi (905)
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CAAR rejects application as similar issue was pending before custom officer

Case Name : In re Marsap Services Pvt. Ltd (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/A RC/61/2021
Date of Judgement/Order : 13/10/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Data Centre Switch Router models classifiable under sub-heading 85176290

Case Name : In re Ingram Micro India Pvt Ltd. (CAAR)
Appeal Number : Ruling No. CAAR/Mum/ARC/60/2021
Date of Judgement/Order : 12/10/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Networking devices classifiable under sub-heading 85176290

Case Name : In re Amazon Digital Services Pvt. Ltd (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/59/2021
Date of Judgement/Order : 08/10/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Data Centre Switch models classifiable under sub-heading 85176290

Case Name : In re Ingram Micro India Pvt Ltd. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/58/2021
Date of Judgement/Order : 08/10/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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ADG, DRI cannot Send Notice for Customs Duty or Interest Payment

Case Name : Modern Insecticides Limited Vs Commissioner of Customs (CESTAT Chandigarh)
Appeal Number : Customs Appeal No. 61392 of 2019 [DB]
Date of Judgement/Order : 05/10/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Chandigarh (163)
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Custom Authority cannot insist for producing entire original VAT/ST challans if no deficiency memo

Case Name : Aditya Chemicals Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40592 of 2021
Date of Judgement/Order : 12/10/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Chennai (646)
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