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Antenna for base station classifiable under CTSH 85177090 as parts

Case Name : Commissioner of Customs Vs Reliance JioInfocom Ltd (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85882 of 2018
Date of Judgement/Order : 06/11/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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Compulsory Registration of MFD (Printer Cum Scanner etc) for Import- HC allowed release of goods

Case Name : M/s Genuine Copier Systems Vs Union of India and Ors. (Punjab and Haryana High Court)
Appeal Number : CWP-28333-2019 (O&M)
Date of Judgement/Order : 05/11/2019
Related Assessment Year :
Courts : All High Courts (14153) Punjab and Haryana HC (459)
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Transaction value cannot be rejected merely for higher value deceleration by exporter

Case Name : Shri. Haji Sumar Vs The Commissioner of Customs (CESTAT Chennai)
Appeal Number : CustomsAppeal No. 40936 of2013
Date of Judgement/Order : 28/10/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Cabling of various parts of agriculture machine is not ‘manufacture’

Case Name : SPL Technologies Pvt. Ltd. Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51583 of 2019
Date of Judgement/Order : 15/10/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Interest on delayed refund – Wrong/excessive collection of duty is not ‘deposit’

Case Name : Global United Shipping India (P) Ltd. Vs Assistant Commissioner of Customs (Refund) (Madras High Court)
Appeal Number : W.P. No.17506 of 2019
Date of Judgement/Order : 15/10/2019
Related Assessment Year :
Courts : All High Courts (14153) Madras High Court (1788)
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Ship demurrage charges not includible in assessable value

Case Name : M/s Jubilant Life Science Limited Vs Additional Director General (Adj) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 53440 of 2018
Date of Judgement/Order : 03/10/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Late fee for delay in filing Bill of Entry not imposable if importer takes all efforts to clear goods within reasonable time

Case Name : M/s. ECOM Gill Coffee Trading Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 42103 of 2018
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Refund available even in absence of payment challan

Case Name : Deep Exports Vs  Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10654 of 2019
Date of Judgement/Order : 26/09/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Refund claim not maintainable if no appeal filed against assessment order on Bill of Entry: SC

Case Name : ITC Limited Vs Commissioner of Central Excise (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 293-294 of 2009
Date of Judgement/Order : 18/09/2019
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Sale of goods affected after clearing from Customs was not a high sea sales

Case Name : Commissioner of Customs Vs MMTC Limited (CESTAT Hyderabad)
Appeal Number : Customs Appeal No. 2437/2011
Date of Judgement/Order : 16/09/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Hyderabad (110)
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