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Employees can’t be Penalized if they are not benefitted by any act of Duty Evasion by Company

Case Name : M/s Global Cambay Marine Service Pvt Ltd Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Appeal No.C/10229,11596-11598/2015-DB
Date of Judgement/Order : 07/08/2018
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Customs Duty payable on Amazon Kindle as it is not a Dictionary

Case Name : Union Of India & Anr Vs Amazon Seller Services Pvt. Ltd. (Delhi High Court)
Appeal Number : Writ Petition (Civil) No. 4826/2017
Date of Judgement/Order : 28/08/2018
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Benefit of ambiguity in Tax Exemption Notification should be given to Revenue: SC

Case Name : Commissioner of Customs (Import) Vs M/s Dilip Kumar and Company & Ors. (Supreme Court of India)
Appeal Number : Civil Appeal No. 3327 of 2007
Date of Judgement/Order : 30/07/2018
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Customs officers have no jurisdiction to seize goods in SEZ

Case Name : Shri Imran Ahmed Vs Commissioner of Customs (CESTAT Allahabad)
Appeal Number : C/70531/2017-CU[DB]
Date of Judgement/Order : 26/7/2018
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Allahabad (73)
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Additional Director of Directorate of Revenue Intelligence not entitled to invoke Section 124 of Customs Act, 1962

Case Name : Navneet Kumar Vs.Union of India & Ors. (Calcutta High Court)
Appeal Number : W.P. No. 3336(W) of 2018
Date of Judgement/Order : 10/07/2018
Related Assessment Year :
Courts : All High Courts (13909) Calcutta High Court (838)
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Tribunal cannot Question validity of Act, Rules, Regulations & Notifications

Case Name : CC, Hyderabad- Customs Vs Surya Telecom Pvt Ltd (CESTAT Hyderabad)
Appeal Number : C/31110/2017
Date of Judgement/Order : 02/07/2018
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Hyderabad (110)
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Imposition of penalty not justified in absence of motive to mis-declare goods

Case Name : M/s. Regal Alloys Pvt. Limited Vs Commissioner of Customs (Cestat Chandigarh)
Appeal Number : Appeal No. C/60038-60040/2013-DB
Date of Judgement/Order : 02/05/2018
Related Assessment Year :
Courts : All CESTAT (3900)
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Penalty & confiscation of Gun merely for import by a non-renowned shooter is irregular

Case Name : Nishant Sanjay Ghogare Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Appeal No. C/85072/2018
Date of Judgement/Order : 15/06/2018
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Contracts awarded by MMRDA do not qualify for exemption under N/No. 21/2002-Cus.

Case Name : Commissioner of Customs (I) Vs M/s Mahavir Roads & Infrastructure Pvt. Ltd. (CESTAT Mumbai)
Appeal Number : Appeal No. C/784/08
Date of Judgement/Order : 18/05/2018
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Custom Broker Licence cannot be refused merely for penalization U/s. 114 of Customs Act, 1962

Case Name : M/s Global Marine Agencies Vs CC (Prev.) (CESTAT Delhi)
Appeal Number : Custom Appeal No. 50830 of 2018
Date of Judgement/Order : 15/05/2018
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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