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Adjudication Order must be Speaking & should deal with facts: HC

Case Name : Supreme Industries Ltd. Vs CBIC & Ors. (Bombay High Court)
Appeal Number : Writ Petition (ST) No. 92578 of 2020
Date of Judgement/Order : 27/10/2020
Related Assessment Year :
Courts : All High Courts (14156) Bombay High Court (1906)
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Power of seizure of goods -Customs Act – Section 110- Reasons to believe

Case Name : Jaymatajee Enterprise (Seller) And Another Vs Commissioner of Customs (Preventive) And 2 Others (Allahabad High Court)
Appeal Number : Writ Tax No. 573 of 2020
Date of Judgement/Order : 22/10/2020
Related Assessment Year :
Courts : All High Courts (14156) Allahabad High Court (809)
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NIDB data cannot be sole basis to reject transaction value without any cogent reasons

Case Name : Commissioner Of Customs Vs Hanuman Prasad & Sons (CESTAT Delhi)
Appeal Number : CUSTOMS APPEAL NO. 51601 OF 2019
Date of Judgement/Order : 20/10/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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HC allows export Onions with valid Shipping Bills dated prior to prohibition notification dated 14.09.2020

Case Name : Horticulture Produce Exporters Association Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition(ST.) No. 93074 of 2020
Date of Judgement/Order : 20/10/2020
Related Assessment Year :
Courts : All High Courts (14156) Bombay High Court (1906)
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NOC against Advance Authorization Can be Issued only After Compliance with Section 149 of Customs Act

Case Name : Parayil Food Products Pvt. Ltd. Vs Union of India (Kerala High Court)
Appeal Number : WP (C). No. 21418 of 2020 (B)
Date of Judgement/Order : 19/10/2020
Related Assessment Year :
Courts : All High Courts (14156) Kerala High Court (918)
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Liability to pay custom duty in case delay beyond the period of 12 months for re-export of imported goods

Case Name : Lahari Impex Pvt. Ltd. Vs Commissioner of Customs (Madras High Court)
Appeal Number : C.M.A. No. 1566 and 1567 of 2020
Date of Judgement/Order : 07/10/2020
Related Assessment Year :
Courts : All High Courts (14156) Madras High Court (1788)
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Notification cannot have retrospective effect unless authorised by statue: SC

Case Name : Union of India & Ors. vs M/s G S Chatha Rice Mills & Anr. (Supreme Court)
Appeal Number : Civil Appeal No. 3249 of 2020
Date of Judgement/Order : 23/09/2020
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Notice for Demand/Recovery not sustainable if it is against SC Judgement

Case Name : Jumbo Bags Ltd. Vs DCIT (Madras High Court)
Appeal Number : W.P. No. 2623 & 2624 of 2018
Date of Judgement/Order : 01/10/2020
Related Assessment Year :
Courts : All High Courts (14156) Madras High Court (1788)
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Exemption notification should be interpreted strictly: Delhi HC

Case Name : Apeejay Infra-Logistics Private Ltd. Union of India (Delhi High Court )
Appeal Number : W. P.(C.) 5581/2016
Date of Judgement/Order : 24/09/2020
Related Assessment Year :
Courts : All High Courts (14156) Delhi High Court (3418)
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Freezing Bank Account for a Long Period without Satisfying Pre-Conditions Not Justified in Law

Case Name : Boxster Impex Pvt. Ltd. Vs Union of India and ors. (Bombay High Court)
Appeal Number :  Writ Petition No. 5669 of 2020
Date of Judgement/Order : 22/09/2020
Related Assessment Year :
Courts : All High Courts (14156) Bombay High Court (1906)
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