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Revenue cannot Reject Classification of Goods of Assessee without Cogent Evidences

Case Name : Asian Granito India Limited Vs. C.C.-Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 11292 of 2017
Date of Judgement/Order : 25/08/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Declared import value cannot be rejected without passing speaking order

Case Name : Commissioner of Customs Vs. Artex Textile Private Limited (CESTAT Delhi)
Appeal Number : Customs Stay Application Nos. 50815 of 2019
Date of Judgement/Order : 14/09/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Value declared in Bills of Entry cannot be rejected without following Rule 12ibid

Case Name : Classic Marble Company Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87484 of 2018
Date of Judgement/Order : 11/09/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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Child parts used in manufacture of parts of motor vehicle seats are classifiable under Heading 9401

Case Name : Shiroki Auto Components India Pvt. Ltd. Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10248 of 2020
Date of Judgement/Order : 29/07/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Allahabad HC rejects Bail plea of person accused of Smuggling Gold Biscuit

Case Name : Mohd. Farook Vs Union Of India (Allahabad High Court)
Appeal Number : Criminal Misc. Bail Application No. 16668 of 2020
Date of Judgement/Order : 08/09/2020
Related Assessment Year :
Courts : All High Courts (14156) Allahabad High Court (809)
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Prohibited goods can be provisionally released under Customs Section 110A

Case Name : Sidharth Vijay Shah Vs Union of India and others (Bombay High Court)
Appeal Number : Writ Petition No. 5739 of 2020
Date of Judgement/Order : 08/09/2020
Related Assessment Year :
Courts : All High Courts (14156) Bombay High Court (1906)
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HC Quashes Order of Commissioner of Customs freezing Bank A/c beyond 1 Year

Case Name : Padmavati Industries Vs Commissioner Of Customs-Preventive ( Rajasthan High Court)
Appeal Number : D.B. Civil Writ Petition No. 2366/2020
Date of Judgement/Order : 08/09/2020
Related Assessment Year :
Courts : All High Courts (14156) Rajasthan High Court (390)
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Holding of goods without order of seizure/ confiscation is without authority of law

Case Name : Ganesh Benzoplast Ltd. Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition (ST) No. 5703 of 2020
Date of Judgement/Order : 02/09/2020
Related Assessment Year :
Courts : All High Courts (14156) Bombay High Court (1906)
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Refund of ACD on Import cannot be Rejected Merely for Missing Model Number in Sale Invoice

Case Name : Johnson Lifts Pvt. Ltd. Vs. Assistant Commissioner of Custom (Refunds) (Madras High Court)
Appeal Number : W.P. No. 22117 of 2014
Date of Judgement/Order : 01/09/2020
Related Assessment Year :
Courts : All High Courts (14156) Madras High Court (1788)
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Custom Duty is to be paid when condition of exemption not fulfilled

Case Name : L. R. Brothers Indo Flora Ltd. Vs Commissioner of Central Excise (Supreme Court of India)
Appeal Number : Civil Appeal No. 7157 of 2008
Date of Judgement/Order : 01/09/2020
Related Assessment Year :
Courts : Supreme Court of India (2389)
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