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Appeal filed late cannot be dismissed without allowing opportunity to file condonation request

Case Name : Hari Babu Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Custom Appeal Nos. 40231-40232 of 2020-SM
Date of Judgement/Order : 26/04/2021
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Chennai (646)
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No confiscation of goods if import is not contrary to any prohibition imposed under Custom Act

Case Name : Baby Marine Seafood Retail Pvt. Ltd. Vs C.C, Cochin (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20401 of 2020
Date of Judgement/Order : 26/04/2021
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Bangalore (304)
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Petitioner (Fraud Victim) entitled for refund of Customs duty paid in good faith

Case Name : Innomit Mineral Projects Pvt Ltd. Vs Additional Commissioner of Customs (Madras High Court)
Appeal Number : W.P. Nos. 28048 & 28049 of 2017
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts : All High Courts (13923) Madras High Court (1757)
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LCD modules classifiable under Tariff Item No. 9013: CESTAT

Case Name : Continental Automative Components (India) Pvt Ltd Vs C.C-The Principal Commissioner Customs Bangalore (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 2066 of 2010
Date of Judgement/Order : 26/04/2021
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Bangalore (304)
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Treat Request for Reassessment as Application for amendment of Bill of Entry: CESTAT

Case Name : Kirloskar Ferrous Industries Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20192 of 2020
Date of Judgement/Order : 26/04/2021
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Bangalore (304)
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Clearance of Pigeon Peas was allowed as there was valid registration of Advance Payment Certificate

Case Name : Rika Global Impex Limited Vs Union of India (bombay High Court)
Appeal Number : Writ Petition (ST) No. 96678 of 2020
Date of Judgement/Order : 24/04/2021
Related Assessment Year :
Courts : All High Courts (13923) Bombay High Court (1879)
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No rejection of request for conversion to drawback-cum-advance authorization’ shipping bills without giving proper opportunity of hearing

Case Name : M/s. Accoladee Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P.(MD) No. 15207 of 2020
Date of Judgement/Order : 23/04/2021
Related Assessment Year :
Courts : All High Courts (13923) Madras High Court (1757)
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Order refusing to entertain appeal cannot be treated as order on merits

Case Name : Guduru Chandra Sekhar Vs Union of India (Andhra Pradesh High Court)
Appeal Number : Writ Petition No. 3041 of 2021
Date of Judgement/Order : 20/04/2021
Related Assessment Year :
Courts : All High Courts (13923) Andhra Pradesh HC (220)
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HC dismisses challenge to summon for preliminary hearing

Case Name : Larsen & Toubro Limited Vs Senior Intelligence Officer (Madras High Court)
Appeal Number : Writ Petition No.9431 of 2021
Date of Judgement/Order : 17/04/2021
Related Assessment Year :
Courts : All High Courts (13923) Madras High Court (1757)
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Wooden boards – Classification under Heading 4407 and 4409

Case Name : Vogel Import Export NV Vs Belgische Staat (Tenth Chamber Court- European Union)
Appeal Number : Case No. C-62/2020
Date of Judgement/Order : 15/04/2021
Related Assessment Year :
Courts : Others (19)
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