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Goods cleared for home consumption do not retain identity of imported goods

Case Name : Naitik Enterprise Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 833 of 2019
Date of Judgement/Order : 02/05/2019
Related Assessment Year :
Courts : All High Courts (14151) Gujarat High Court (1144)
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Govt can retain excess auction sale proceeds of confiscated goods: SC

Case Name : Gillette India Ltd. Vs Commissioner of Customs & Ors. (Delhi High Court)
Appeal Number : W.P. (C) No. 1735/2016
Date of Judgement/Order : 23/04/2019
Related Assessment Year :
Courts : All High Courts (14151) Delhi High Court (3416)
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SAD refund – Generic description of imported goods in sale invoices when correct

Case Name : PP Products Ltd. Vs Commissioner of Customs (Madras High Court)
Appeal Number : Civil Miscellaneous Appeal No.2030 of 2017 and Civil Miscellaneous Petition No.10896 of 2017
Date of Judgement/Order : 04/04/2019
Related Assessment Year :
Courts : All High Courts (14151) Madras High Court (1788)
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Recovery of interest without issuance of notice is bad in law: CESTAT Mumbai

Case Name : M/s. Ansar & Co. Vs Commissioner of Customs (Imp-II) (CESTAT Mumbai)
Appeal Number : Appeal No. C/85247/2018
Date of Judgement/Order : 15/03/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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Anti-dumping duty meant for new machinery cannot be imposed on second hand machinery

Case Name : Commissioner of Customs Vs Trinity Exporters (CESTAT Chennai)
Appeal Number : Appeal No. C/236/2010
Date of Judgement/Order : 20/02/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Advance authorisations – HC quashes ‘Prior import condition’

Case Name : Maxim Tubes Company Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 14558 of 2018
Date of Judgement/Order : 04/02/2019
Related Assessment Year :
Courts : All High Courts (14151) Gujarat High Court (1144)
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Valuation- Demurrage not includible – Explanation to Valuation Rule 10(2) is bad

Case Name : Tata Steel Ltd. Vs Union of India & others (Orissa High Court)
Appeal Number : W.P.(C) No. 7917 of 2009
Date of Judgement/Order : 30/01/2019
Related Assessment Year :
Courts : All High Courts (14151) Orissa High Court (271)
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Arrest by DGCEI without SCN is Unconstitutional: SC

Case Name : Union of India & Ors. Vs Ms. Make My Trip (India) Pvt. Ltd. (Supreme Court)
Appeal Number : Civil Appeal No. 8080/2018
Date of Judgement/Order : 23/01/2019
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Drawback on re-exports – GR declaration when not required

Case Name : International Lease Finance Corporation Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) No. 6344/2018
Date of Judgement/Order : 10/01/2019
Related Assessment Year :
Courts : All High Courts (14151) Delhi High Court (3416)
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Demand of anti-dumping duty for imports under Advance Authorisation

Case Name : Kopran Ltd. Vs Commissioner of Customs (E), (CESTAT Mumbai)
Appeal Number : Appeal No. C/150/2011
Date of Judgement/Order : 10/01/2019
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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