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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 (3928) CESTAT Kolkata (372)
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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 (14157) Kerala High Court (918)
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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 (14157) Delhi High Court (3419)
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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 (14157) Kerala High Court (918)
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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 (14157) Bombay High Court (1906)
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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 (3928) CESTAT Delhi (916)
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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 (14157) Bombay High Court (1906)
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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 (3928) CESTAT Delhi (916)
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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 (14157) Karnataka High Court (655)
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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 (3928) CESTAT Chennai (649)
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