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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 (13915) Bombay High Court (1879)
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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 (3901) CESTAT Delhi (905)
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Duty free import against License- Nexus with export product not required

Case Name : Commissioner of Customs Vs Aditya Birla Nuvo Ltd. (Karnataka High Court)
Appeal Number : C.S.T.A. No. 1 of 2010
Date of Judgement/Order : 13/01/2021
Related Assessment Year :
Courts : All High Courts (13915) Karnataka High Court (632)
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It would be harsh to cancel license of custom broker for not verifying antecedents of exporters

Case Name : Setwin Shipping Agency Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 42682 of 2018
Date of Judgement/Order : 13/01/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Chennai (646)
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Related person influence evidence required before review of declared price

Case Name : Hanil Automotive India Pvt.Ltd. Vs Commissioner of Customs-III (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40759 of 2016
Date of Judgement/Order : 12/01/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Chennai (646)
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Exemption on payment of IGST on re-import of repaired parts/aircrafts into India

Case Name : Spice Jet Limited Vs Commissioner of Customs (General) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50967 of 2019
Date of Judgement/Order : 12/01/2021
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Delhi (905)
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Clause (vii) of Notification No. 30/97-Customs cannot be read in isolation

Case Name : The Commissioner Of Customs Vs Motorola India Limited (Karnataka High Court)
Appeal Number : C.S.T.A. No. 2 of 2007
Date of Judgement/Order : 06/01/2021
Related Assessment Year :
Courts : All ITAT (14931) Karnataka High Court (632)
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Expression ‘for use’ means intended for use: HC

Case Name : Ratnagiri Impex Pvt. Ltd. Vs Commissioner of Customs (Karnataka High Court)
Appeal Number : C.S.T.A. No. 12/2018
Date of Judgement/Order : 22/12/2020
Related Assessment Year :
Courts : All High Courts (13915) Karnataka High Court (632)
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CESTAT reduces penalty for Bonafide Foreign Currency Export Without RBI Permission & releases confiscated Currency

Case Name : Rajesh Kumar Ishwar Parikh Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.10501 of 2019
Date of Judgement/Order : 11/12/2020
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Ahmedabad (816)
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Customs Broker License cannot be revoked without giving opportunity for Cross-Examination

Case Name : Perfect Cargo and Logistics Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50863 of 2020
Date of Judgement/Order : 17/12/2020
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Delhi (905)
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