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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 (3928) CESTAT Chennai (649)
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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 (3928) CESTAT Delhi (916)
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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 (15044) Karnataka High Court (655)
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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 (14157) Karnataka High Court (655)
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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 (3928) CESTAT Ahmedabad (818)
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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 (3928) CESTAT Delhi (916)
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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 (14157) Karnataka High Court (655)
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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 (3928) CESTAT Ahmedabad (818)
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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 (14157) Bombay High Court (1906)
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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 (14157) Bombay High Court (1906)
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