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Investigation cannot be concluded by officer who has not done personal hearing

Case Name : Givaudan India Pvt. Ltd. Vs Commissioner of Customs (Karnataka High Court)
Appeal Number : Writ Petition No. 3108 5/2019 (T/CUS) Between
Date of Judgement/Order : 16/12/2020
Related Assessment Year :
Courts : All High Courts (13915) Karnataka High Court (632)
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DFIA benefit eligible on import clearance of in shell walnut

Case Name : VKC Nuts Pvt Ltd. Vs C.C. - Jamnagar (Prev) (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10684 of 2020
Date of Judgement/Order : 08/12/2020
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Ahmedabad (816)
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HC directs Custom authorities to release Vessel MT Global on Furnishing of Bond & Deposit

Case Name : Global Ace Shipping Lines Inc. Vs Office of The Principal Commissioner of Customs (Import-I) And Another (Bombay High Court)
Appeal Number : WRIT PETITION (L) NO.5118 OF 2020
Date of Judgement/Order : 10/12/2020
Related Assessment Year :
Courts : All High Courts (13915) Bombay High Court (1879)
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HC directs Authorities to release seized imported pistachio as detention period exceeded 6 months

Case Name : Exim Incorporation (Through its Proprietor-Gaurav Gupta) Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 1898 of 2020
Date of Judgement/Order : 09/12/2020
Related Assessment Year :
Courts : All High Courts (13915) Bombay High Court (1879)
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Customs: Exporter not required to give declaration of technical specification, quality & characteristics of inputs used in resultant product

Case Name : Unibourne Food Ingredients LLP Vs C.C.-Jamnagar(Prev) (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10680 of 2020
Date of Judgement/Order : 08/12/2020
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Ahmedabad (816)
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Invoking of extended period of limitation in case of willful suppression & mis-statement

Case Name : Ford India Private Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41734 of 2015
Date of Judgement/Order : 04/12/2020
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Chennai (646)
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No Direct Petition Before HC Where statutory remedies Not Utilised by Petitioner Without Any Satisfactory Reasons

Case Name : ITC Limited Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P. No. 33419 of 2018
Date of Judgement/Order : 04/12/2020
Related Assessment Year :
Courts : All High Courts (13915) Madras High Court (1753)
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Bonded Warehouse Licensee to clear off goods within 7 days after cancellation of license: HC

Case Name : Acme Ware Housing Private Limited Vs Principal Commissioner (Preventive) (Madras High Court)
Appeal Number : Writ Appeal No.1025 of 2020
Date of Judgement/Order : 04/12/2020
Related Assessment Year :
Courts : All High Courts (13915) Madras High Court (1753)
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Department cannot be permitted to be a voluntary litigant in Constitutional Courts

Case Name : Assistant Commissioner of Customs (Refunds) Vs Dalmia Cement (Bharat) Limited (Madras High Court)
Appeal Number : W.A. No. 1084 of 2020
Date of Judgement/Order : 02/12/2020
Related Assessment Year :
Courts : All High Courts (13915) Madras High Court (1753)
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Valuation provisions to be considered at confiscation stage & not seizure

Case Name : Commissioner of Customs (Preventive) Vs Bushrah Export House (CESTAT Delhi)
Appeal Number : Custom Appeal No. 70210 of 2020
Date of Judgement/Order : 10/11/2020
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Delhi (905)
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