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Whether a Judicial/Metropolitan Magistrate can conduct proceeding under Section 110 (1B), Customs Act

Case Name : DRI Vs Atul Gupta (Patiala House Court)
Appeal Number :
Date of Judgement/Order : 12/08/2021
Related Assessment Year :
Courts : District Court (66)
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Penalty cannot be imposed for issue already been adjudicated for Penalty

Case Name : Shri N A Jayaram Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20075 of 2021
Date of Judgement/Order : 09/08/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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CESTAT reduces Penalty from Rs. 1 crore to 1 Lakh in Rough Diamond Smuggling case

Case Name : Jorabhai Valabhai Rabari Desai Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12103 of 2018
Date of Judgement/Order : 29/07/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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SVLDRS 2019: ‘Redemption fine’ is a kind or type of ‘penalty’

Case Name : Jay Shree Industries Vs Union of India (Allahabad High Court)
Appeal Number : Writ Tax No. 832 of 2020
Date of Judgement/Order : 06/08/2021
Related Assessment Year :
Courts : All High Courts (13910) Allahabad High Court (800)
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Apple Home Pod classifiable under TI 8517 6290: AAR Customs

Case Name : In re Apple India Private Limit (Custom Authority for Advance Ruling, Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/14/2021
Date of Judgement/Order : 10/06/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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HC allows Provisional Release of Cargo on duty payment, Bond & Bank Guarantee

Case Name : Commissioner of Customs Vs Sri Venkateshwara Paper Boards (Madras High Court, Madurai bench)
Appeal Number : W.A.(MD) No. 688 of 2021
Date of Judgement/Order : 26/07/2021
Related Assessment Year :
Courts : All High Courts (13910) Madras High Court (1751)
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Child parts included in ‘parts of seat’ of cars under Heading 9401: SC

Case Name : Commissioner of Central Excise Vs Shiroki Auto Components India Pvt Ltd (Supreme Court)
Appeal Number : Civil Appeal No 1623 of 2021
Date of Judgement/Order : 30/07/2021
Related Assessment Year :
Courts : Supreme Court of India (2371)
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No Penalty without evidence & for mere small difference in time

Case Name : Air India Ltd. v. Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40035 of 2021
Date of Judgement/Order : 16/07/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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No penalty for customs section 41 violation due to inadvertent omission/system error

Case Name : Hyundai Merchant Marine India Pvt. Ltd. Vs Commissioner of Customs-EGM CELL (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40152 of 2020
Date of Judgement/Order : 16/07/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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EPCG licence obligation can be discharged by way of direct/third party exports

Case Name : Angallamman Knit Fabrics Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40206 of 2021
Date of Judgement/Order : 15/07/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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