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Delay in filing of application under sec. 84(3) is condonable

Case Name : Thakker Shipping (P.) Ltd. Vs Commissioner of Customs (General) (Supreme Court of India)
Appeal Number : Civil Appeal No. 7696 OF 2012
Date of Judgement/Order : 30/10/2012
Related Assessment Year :
Courts : Supreme Court of India (2371)

Delay in filing appeal required to be construed liberally – HC

Case Name : Commissioner of Customs Vs Karan Monomers P. Ltd. (Gujarat High Court)
Appeal Number : Civil Appeal No. 525 OF 2011
Date of Judgement/Order : 31/07/2012
Related Assessment Year :
Courts : All High Courts (13909) Gujarat High Court (1139)

Time-limit of section 11B not applies for claiming refund under rule 5

Case Name : Contour Apparels Vs Commissioner of Customs, Bangalore (CESTAT Bangalore)
Appeal Number : Final Order No. 298 OF 2012
Date of Judgement/Order : 11/05/2012
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)

HC jailed Top Custom Authorities for ‘Contempt of Court’

Case Name : Birendra Kumar Singh Vs The Union Of India (Patana High Court)
Appeal Number : Miscellaneous Jurisdiction Case No.5609 of 2011
Date of Judgement/Order : 06/09/2012
Related Assessment Year :
Courts : All High Courts (13909) Patna High Court (141)
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Receipt of order by nephew can’t be a ground to condone delay in appeal filing

Case Name : Jyoti Enterprises Vs Commissioner of Central Excise, Allahabad (CESTAT Delhi)
Appeal Number : Final Order No. ST/A/518 of 2012-CUS.
Date of Judgement/Order : 22/06/2012
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)

If assessee exonerated, on merits, criminal prosecution on same issue cannot be allowed to continue

Case Name : Dinesh Aggarwal Vs DRI (Delhi High Court)
Appeal Number : W.P. (Criminal) No. 985 Of 2004
Date of Judgement/Order : 02/07/2012
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Without formulating exact points of difference matter should not be referred to 3rd Member

Case Name : Amod Stampings Private Limited Vs Commissioner of Customs (Gujarat High Court)
Appeal Number : Tax Appeal No. 1224 Of 2010
Date of Judgement/Order : 26/06/2012
Related Assessment Year :
Courts : All High Courts (13909) Gujarat High Court (1139)
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Confession of co-accused u/s. 108 Customs Act not admissible if he is not jointly tried with Petitioner

Case Name : Krishan Vs R.K Virmani, Air Customs Office (Delhi High Court)
Appeal Number : Crl. Rev.P. No. 516/2008
Date of Judgement/Order : 24/04/2012
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Expert Opinion should be given due importance – Beneficial notification should be given liberal interpretation

Case Name : Commissioner of Customs (Import), Mumbai. Vs M/s. Konkan Synthetic Fibres (Supreme Court of India)
Appeal Number : Civil Appeal No.951 of 2004
Date of Judgement/Order : 29/02/2012
Related Assessment Year :
Courts : Supreme Court of India (2371)
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S.129(6) of the Customs Act – Ex-Tribunal Members Cannot Practice Before Tribunal – SC

Case Name : N.K. Bajpai Vs. UOI (Supreme Court of India)
Appeal Number : Civil Appeal No. 2850 of 2012
Date of Judgement/Order : 15/03/2012
Related Assessment Year :
Courts : Supreme Court of India (2371)
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