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SAD refund cannot be rejected for mere non-production of Original Documents

Case Name : M/s. Wipro Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Appeal No. C/259/2012
Date of Judgement/Order : 24/04/2018
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Suo Motu Rectification of order passed u/s 245D(4) on debatable issue by Settlement Commission not valid

Case Name : The Commissioner of Income Tax Vs. Income Tax Settlement Commission & Another (Bombay High Court)
Appeal Number : Writ Petition No. 1084 Of 2017
Date of Judgement/Order : 15/03/2018
Related Assessment Year :
Courts : All High Courts (14151) Bombay High Court (1904)
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CESTAT should not exercise its discretionary power in whimsical and arbitrary manner

Case Name : Vaish Brother Through Partner Vs Commissioner of Customs (Delhi High Court)
Appeal Number : CUSS.AA 56/2017
Date of Judgement/Order : 08/03/2018
Related Assessment Year :
Courts : All High Courts (14151) Delhi High Court (3416)
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Payment of Royalty, license fee etc. as a condition of import of goods forms part of Assessable Value

Case Name : M/s Fujitsu Ten India Pvt. Ltd. Vs. Commissioner of Customs (CESTAT Delhi)
Appeal Number : Appeal No. C/50558/2017-DB
Date of Judgement/Order : 26/12/2017
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Delhi HC set-aside order Revoking Customs Broker License for mis-declaration in consignment

Case Name : M/s KVS Cargo Vs. Commissioner of Customs (Gen) (CESTAT Delhi)
Appeal Number : Appeal No. C/51579/2017
Date of Judgement/Order : 23/01/2018
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Dept. cannot recover tax arrears of deceased Assessee from Personal Properties of Spouse

Case Name : Meena Krishna Agarwal Vs Assistant Commissioner (Gujarat High Court)
Appeal Number : Special Civil Application No. 3969 of 2014
Date of Judgement/Order : 15/01/2018
Related Assessment Year :
Courts : All High Courts (14151) Gujarat High Court (1144)
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Notice against other noticees gets invalidated if SCN against main Noticee is Set Aside

Case Name : Manasa Im pex Services Vs. S/ Shri S. Murugappan (CESTAT Chennai)
Appeal Number : C/289/2009
Date of Judgement/Order : 09/01/2018
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Order passed U/s. 110 A of Customs Act, 1962 is an appealable order

Case Name : The Commissioner of Customs Vs S.S. Offshore Pvt. Ltd. (Bombay High Court)
Appeal Number : Customs Appeal (L) No. 51 of 2017
Date of Judgement/Order : 21/12/2017
Related Assessment Year :
Courts : All High Courts (14151) Bombay High Court (1904)
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Order Continuing Anti-Dumping duty made After Expiry of Duty Period is Invalid: SC

Case Name : Union of India and Another Vs M/s. Kumho Petrochemicals Company Limited and Another (Supreme Court of India)
Appeal Number : Civil Appeal No. 008309-008310 OF 2017
Date of Judgement/Order : 09/06/2017
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Mandatory Pre-Deposit U/s. 129E of Customs Act is Constitutionally Valid: Bombay HC

Case Name : Haresh Nagindas Vora Vs Union Of India (Bombay High Court)
Appeal Number : Writ Petition No. 4315 of 2016
Date of Judgement/Order : 19/06/2017
Related Assessment Year :
Courts : All High Courts (14151) Bombay High Court (1904)
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