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Settlement Commission has no jurisdiction to decide smuggling cases of goods specified U/s. 123 of Customs Act

Case Name : The Additional Commissioner of Customs Vs Shri Ram Niwas Verma (Delhi High Court)
Appeal Number : Writ Petition No.- 7363/2014 & CM 17221/2014
Date of Judgement/Order : 25/08/2015
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Basmati Rice satisfying both length & component parameters can only be exported- HC

Case Name : Commissioner of Customs Vs Orion Enterprises (Delhi High Court)
Appeal Number : Customs Appeal No.- CUSAA 4/2013
Date of Judgement/Order : 25/08/2015
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Risograph is a Printing Machine and will be classified accordingly – SC

Case Name : HCL Limited Vs Commissioner of Customs (Supreme Court of India)
Appeal Number : Civil Appeal No: 4513 of 2005
Date of Judgement/Order : 21/07/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Power u/s 18 of Customs Act cannot be exercised arbitrarily without a good reason to subject goods to any test – SC

Case Name : M/s Tata Chemicals Ltd. Vs. Commissioner of Customs (Preventive), Jamnagar (Supreme Court of India)
Appeal Number : Civil Appeal No. 7439-7440 of 2004
Date of Judgement/Order : 14/05/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Part and accessories if mentioned as goods in specific tariff heading, is to be classified in their respective heading only-SC

Case Name : M/s Secure Meters Ltd. Vs Commissioner of Customs (Supreme Court of India)
Appeal Number : Civil Appeal No.-7526 of 2004
Date of Judgement/Order : 05/05/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Rules not within the limits of Parent Act are unsustainable and bad in law – SC

Case Name : Wipro Ltd Vs Assistant Collecter of Customs & Ors. (Supreme Court)
Appeal Number : Civil Appeal No(s). 9766-9775 Of 2003
Date of Judgement/Order : 16/04/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Eligibility criteria in an exemption notification required to be construed strictly- SC

Case Name : M/s. IVRCL Infrastructure & Projects Ltd. Vs Commissioner of Customs (Supreme Court of India)
Appeal Number : Civil Appeal No. 5282 of 2004
Date of Judgement/Order : 05/04/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Value of post-import services can be added to assessable value under customs only when such service is a condition of sale – SC

Case Name : Commissioner of Customs, Ahmedabad Vs M/s. Essar Steel Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 3042 Of 2004
Date of Judgement/Order : 13/04/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Penalties u/s 114 of Customs Act could be invoked for Export made u/s 113

Case Name : Commissioner of Customs v Kamalabhai (Madras High Court)
Appeal Number : CMA No. 1723 of 2005
Date of Judgement/Order : 24/07/2015
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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CHA license cannot be terminated for acts & omissions of his employees- HC

Case Name : M/s. A.B.Agencies Vs Customs, Excise and Service Tax Appellate Tribunal (Kerala High Court)
Appeal Number : Cus.Appeal.No. 2 of 2014
Date of Judgement/Order : 17/07/2015
Related Assessment Year :
Courts : All High Courts (13909) Kerala High Court (907)
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