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Refund of 4% SAD cannot be denied for trivial procedural requirement

Case Name : Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10329 of 2022 - DB
Date of Judgement/Order : 26/02/2024
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Ahmedabad (816)
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Ongoing Investigations & Provisional Assessments: CAAR Cannot give ruling

Case Name : In re L S Metal Vina LLC (CAAR New Delhi)
Appeal Number : Order No. CAAR/Del/L.S. Metal/03/2024/771
Date of Judgement/Order : 09/04/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Raw Silicon Carbide Bricks for DPF application falls under CTH 6902 2040

Case Name : In re Ibiden Singapore Pte Limited (CAAR Mumbai)
Appeal Number : Advance Ruling Nos. CHAR/Mum/ARC/57/2024
Date of Judgement/Order : 10/04/2024
Related Assessment Year :
Courts : CAAR (241)
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HC Quashes Order as SCN was delivered at old address despite intimation of new address

Case Name : Mahaveer NX Vs Principal Commissioner of Customs (Madras High Court)
Appeal Number : W.P.No.9071 of 2024
Date of Judgement/Order : 04/04/2024
Related Assessment Year :
Courts : All High Courts (13924) Madras High Court (1757)
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Extended period of limitation cannot be invoked to raise demand of IGST portion of Customs duty which is available as ITC in GST Regime

Case Name : Himadri Speciality Chemical Ltd. Vs Pr. Commissioner of Customs Visakhapatnam (CESTAT Hyderabad)
Appeal Number : Customs Appeal No. 30069 of 2024
Date of Judgement/Order : 08/04/2024
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Hyderabad (110)
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Liability to be discharged by transferee for non-fulfilment of obligation under advance license by transferor: Madras HC

Case Name : Integra Garments & Textiles Ltd Vs Union of India (Madras High Court)
Appeal Number : W.P. No. 430 of 2020
Date of Judgement/Order : 19/02/2024
Related Assessment Year :
Courts : All High Courts (13924) Madras High Court (1757)
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Absence of written order makes provisional bank account attachment illegal: Bombay HC

Case Name : Chokshi Arvind Jewellers Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition (L) No. 2633 of 2024
Date of Judgement/Order : 12/03/2024
Related Assessment Year :
Courts : All High Courts (13924) Bombay High Court (1879)
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Madras HC Directs Conditional Release of Sri Lankan Areca Nuts Seized by Customs Dept

Case Name : Vishwa Enterprise Vs Commissioner of Customs (Imports) (Madras High Court)
Appeal Number : W.P.No.110 of 2024
Date of Judgement/Order : 12/02/2024
Related Assessment Year :
Courts : All High Courts (13924) Madras High Court (1757)
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HC directs Customs Authorities to dispose Petitioner’s Goods Release Requests

Case Name : Zomlim India Trade India Pvt Ltd Vs Directorate of Revenue Intelligence New Delhi & Anr. (Delhi High Court)
Appeal Number : W.P.(C) 3257/2024 & CM Appl. 13424/2024
Date of Judgement/Order : 04/03/2024
Related Assessment Year :
Courts : All High Courts (13924) Delhi High Court (3367)
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CAAR Ruling: Classification of Viewsonic Technologies Interactive Display Systems

Case Name : In re Viewsonic Technologies India Private Limited (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/A RC/56/2024
Date of Judgement/Order : 05/04/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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