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SCN by DRI Officer U/s. 28 demanding Customs Duty not Sustainable

Case Name : Principal Commissioner, Customs Vs Dish TV India Limited (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50891 of 2020
Date of Judgement/Order : 13/10/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Delhi (905)
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Base Oil SN50 cannot be reclassified as HSD in absence of conclusive evidence

Case Name : Rajkamal Industrial Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.10240 of 2020
Date of Judgement/Order : 28/09/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Ahmedabad (816)
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General spray purpose Aaerosol valves merits classification under heading 8424

Case Name : In Re Spraytec India Ltd (CAAR Delhi)
Appeal Number : Ruling No. CAAR/Del/Spraytec/20/2021
Date of Judgement/Order : 05/10/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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IGST on import of footwear having a sale value not exceeding Rs.1000 per pair

Case Name : In re Skechers South Asia Private Ltd (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Munr/ARC/37/2021
Date of Judgement/Order : 30/09/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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CAAR Mumbai rejects application on the ground of non-prosecution

Case Name : In re M/s. Data Card lndia Pvt Ltd. & Ors. (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/MunlARCr/38-53/2021
Date of Judgement/Order : 30/09/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Audio Receiver/Transceiver & Amplifier merit classification under sub-heading 85176290

Case Name : In re Amazon Seller Services Pvt. Ltd. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/54-57/2021
Date of Judgement/Order : 04/10/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Conclusion based on test report cannot be applied to earlier cleared consignments and and case to be dropped where classification proposed by Revenue is incorrect

Case Name : P K Exim Vs C.C. Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12206 of 2019
Date of Judgement/Order : 31/08/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Ahmedabad (816)
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SCN issued by DRI stayed for lack of authority under Customs Act

Case Name : Aktel By Proprietorship Anand Kumar & Ors. Vs Union of India And Ors. (Calcutta High Court)
Appeal Number : WPO No. 822 of 2021
Date of Judgement/Order : 24/09/2021
Related Assessment Year :
Courts : All High Courts (13915) Calcutta High Court (839)
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No legal requirement for production of any Type Approval Certificate for clearance of e-rickshaw in CKD condition

Case Name : K.S. Worth International Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52238 of 2019 (SM)
Date of Judgement/Order : 24/09/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Delhi (905)
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Handling of cargo in Customs area will always be responsibility of the Custodian

Case Name : Delhi International Airports Pvt. Ltd. Vs Commissioner Of Customs (Appeals) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52280/2019
Date of Judgement/Order : 23/09/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Delhi (905)
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