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HC Grant Refund for Excess Custom Duty paid as per Amended Section 25

Case Name : Ruchi Soya Industries Limited Vs Union of India (Madras High Court)
Appeal Number : W.P. No. 21207 of 2018
Date of Judgement/Order : 14/07/2020
Related Assessment Year :
Courts : All High Courts (14155) Madras High Court (1788)
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No Custom Penalty for goods cleared by officers after signing Bond

Case Name : Bharat Tissues Pvt. Ltd. Vs C.C. (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 1139 of 2010
Date of Judgement/Order : 01/07/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Bangalore (304)
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Customs cannot deny benefit where licensing authority not taking any action – SFIS benefit available to golf carts

Case Name : EIH Associated Hotels Ltd. Vs Commr. of Customs (E) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 52 of 2012
Date of Judgement/Order : 12/06/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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In absence of ‘intent to conceal’ cannot be construed as smuggled: CESTAT

Case Name : Ahamed Gani Natchiar Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41076 of 2018
Date of Judgement/Order : 08/06/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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DGOV guidelines not overrules Customs Valuation Rules

Case Name : Sunland Alloys Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12505 of 2019
Date of Judgement/Order : 01/06/2020
Related Assessment Year :
Courts : CESTAT Ahmedabad (818) CESTAT Allahabad (75)
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Tribunal can direct provisional release of seized gold, jewelry lies

Case Name : Additional Director General (Adjudication) Vs Its My Name Pvt Ltd (Delhi High Court)
Appeal Number : CUSAA 229/2019 and CM No. 53877/2019
Date of Judgement/Order : 01/06/2020
Related Assessment Year :
Courts : All High Courts (14155) Delhi High Court (3417)
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Customs Valuation Rules- Invoice price cannot be rejected without cogent reasons

Case Name : Guru Rajendra Metalloys India Pvt Ltd Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12338 of 2019
Date of Judgement/Order : 29/05/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Higher discount justified if Goods imports in Bulk & maintain inventory by incurring Additional Cost

Case Name : Lutron GL Sales & Services Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Custom Appeal No. 51629 of 2019
Date of Judgement/Order : 27/05/2020
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Airline not liable for delay in receiving transshipment application at Air Cargo due to arrest of Officers

Case Name : Qatar Airways Vs Commissioner of Customs (Air) (Madras High Court)
Appeal Number : W.P.No. 6225 of 2010
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : All High Courts (14155) Madras High Court (1788)
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No adjudication proceedings solely based on inculpatory statements of witnesses & notice alone

Case Name : Jet Unipex Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P. No. 5233 of 2016
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : All High Courts (14155) Madras High Court (1788)
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