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Anticipatory Bail refused to person allegedly involved in Custom Duty evasion

Case Name : DRI Vs Vishesh Jain (Patiala High Court)
Appeal Number : FIR No. 719
Date of Judgement/Order : 28/01/2021
Related Assessment Year :
Courts : District Court (66)
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Unjust enrichment Principle not applies to pre-deposit under protest during appeal pendency

Case Name : The Daily Thanthi Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P. No.1879 of 2007 and M.P. Nos.1 of 2007 & 01 of 2008
Date of Judgement/Order : 25/01/2021
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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Fruit pulp or fruit juice based drinks classifiable under CTH 22029920

Case Name : Commissioner of Customs (Prev.) Vs Anutham Exim Private Limited (CESTAT Kolkata)
Appeal Number : Customs Stay Application No. 75162 of 2020 And Customs Appeal No. 75195 of 2020
Date of Judgement/Order : 25/01/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Tribunal commits an error in releasing Canadian Green Peas on redemption fine payment: HC

Case Name : Shri Amman Dhall Mill Vs Commissioner of Customs (Kerala High Court)
Appeal Number : Cus. Appeal. No. 13 of 2020
Date of Judgement/Order : 22/01/2021
Related Assessment Year :
Courts : All High Courts (13909) Kerala High Court (907)
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SCN not time barred if petitioner is guilty of suppression of facts & wilful mis-statements

Case Name : M/s New Era Trading Pvt Ltd Vs The Commissioner of Customs Export (Delhi High Court)
Appeal Number : W.P.(C) 842/2021 & CM APPL.2146/2021
Date of Judgement/Order : 21/01/2021
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Dual payment was allowable to be refunded as State not expected to get unduly enriched by inadvertent payments of money

Case Name : Seahorse Ship Agencies Pvt. Ltd. Vs Union of India (High Court of Kerala)
Appeal Number : WP(C). No. 17924
Date of Judgement/Order : 19/01/2021
Related Assessment Year :
Courts : All High Courts (13909) Kerala High Court (907)
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Bank Account cannot be continued to be freezed after Expiration of Limitation Period

Case Name : Goodmatric Export Pvt. Ltd. And Another Vs Union of India And Others (Bombay High Court)
Appeal Number : Writ Petition (ST.) No. 94899 of 2020
Date of Judgement/Order : 19/01/2021
Related Assessment Year :
Courts : All High Courts (13909) Bombay High Court (1878)
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Release Seized Gold on Concessional Duty payment: CESTAT

Case Name : Asalam Khan Vs Commissioner of Central Excise & Customs (CESTAT Delhi)
Appeal Number : Custom Appeal No. 52717 of 2019 (SM)
Date of Judgement/Order : 19/01/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Reassess Customs Duty on Bills of Entry- HC directs Custom Authorities

Case Name : Dimension Data India Private Ltd. Vs Commissioner of Customs And Anr. (Bombay High Court)
Appeal Number : Writ Petition (L) No. 249 of 2020
Date of Judgement/Order : 18/01/2021
Related Assessment Year :
Courts : All High Courts (13909) Bombay High Court (1878)
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IGST Exemption available on re-import of repaired parts or aircraft

Case Name : Interglobe Aviation LTD. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50246 of 2020
Date of Judgement/Order : 15/01/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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