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CKD kits falls under heading 8703 & eligible for 30% rate of BCD

Case Name : In re Volvo Auto India Private Limited (CAAR Delhi)
Appeal Number : Ruling No. CAAR/Del/Volvo/19/2021
Date of Judgement/Order : 10/09/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Refund proceedings are in the nature of execution proceedings

Case Name : Principal Commissioner of Customs Vs Vivo Mobile India Pvt Ltd. (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52388 of 2019
Date of Judgement/Order : 13/09/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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CESTAT reduces Bank Guarantee amount & order provisional release of goods

Case Name : Nathi Mal Rugan Mal Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87673 of 2019
Date of Judgement/Order : 15/07/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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No Penalty on grounds of being contrary to Principles of Natural Justice

Case Name : Seaswan Shipping and Logistics Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41776 of 2019
Date of Judgement/Order : 02/09/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Customs Broker liable for penalty u/s 114 for breach of KYC norms

Case Name : Info Capital Logistic Co. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52154 of 2019-SM
Date of Judgement/Order : 08/09/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Adjudicating authority cannot modify an exemption notification

Case Name : Commissioner of Customs Vs India Land and Properties Limited (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40312 of 2020
Date of Judgement/Order : 03/08/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Orissa HC exempts vessel from custom duty as notification cannot have retrospective application

Case Name : Great Eastern Shipping Company Ltd. and Anr. Vs Union of India (Orrisa High Court)
Appeal Number : Writ Petition (Civil) No. 4 of 2013
Date of Judgement/Order : 27/08/2021
Related Assessment Year :
Courts : All High Courts (13910) Orissa High Court (256)
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CESTAT releases Gold Bar & Indian Currency as Smuggling not proved

Case Name : Commissioner of Customs Vs Prabhash Kumar Jalan (CESTAT Kolkata)
Appeal Number : Customs Appeal No.75010 of 2021
Date of Judgement/Order : 27/08/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Components of swivel seats/chairs in dis-assembled form classifiable under CTH 94019000

Case Name : In Re Steelcase Asia Pacific Holdings India Private Limited (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/33/2021
Date of Judgement/Order : 18/08/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Classification of Preparation of essential oil merit classification under 3004

Case Name : In re Inspiration Idea & Innovations & Productions Pvt. Ltd. (CAAR Delhi)
Appeal Number : CAAR/Del/Inspiration/08/2021
Date of Judgement/Order : 31/05/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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