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Balloons for Outdoor Decoration (Not Toy Balloons) Exempt from BIS Registration: CESTAT

Case Name : Bubbly Balloons Vs Commissioner of Customs  (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40424 of 2023
Date of Judgement/Order : 01/03/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Classification of imported pet foods in bulk bags – CAAR Mumbai Ruling

Case Name : In re Royal Canin India Private Limited (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/MUM/ARC/35,36/2024
Date of Judgement/Order : 05/03/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Classification of QDx Instacheck TM PCT with reader QDx Instacheck TM as a Kit

Case Name : In re Tara Clinical Systems (CAAR Mumbai)
Appeal Number : CAAR/MUM/ARC/33&34/2024
Date of Judgement/Order : 04/03/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Clean Bio Zinc (NSP) Classifiable under CTH 38089290: CAAR Mumbai

Case Name : In re Rays Import Inc (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/32/2024
Date of Judgement/Order : 01/03/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Penalty u/s. 114AA of Customs Act unsustainable as department failed to prove mis-declaration: CESTAT Ahmedabad

Case Name : Amglo Resources Pvt Ltd Vs C.C. Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10770 of 2023 - DB
Date of Judgement/Order : 21/02/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Penalty imposed for mis-classification of goods for claiming higher incentives: CESTAT Ahmedabad

Case Name : Fashion Accessories Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 10704 of 2023
Date of Judgement/Order : 15/02/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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CESTAT Quashes CB License Revocation for Violating Rule 11(a) of CBLR

Case Name : Global Agencies Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 21219 of 2018
Date of Judgement/Order : 09/02/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Royalty paid for technology use can’t be added to value of finished goods imported for trading

Case Name : Chem Rend Chemicals Co. Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No 21708 of 2016
Date of Judgement/Order : 16/02/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Madras HC Remands Carl Zeiss Case for Advance Authorization Conversion

Case Name : Carl Zeiss India (Bangalore) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No.20398 of 2022
Date of Judgement/Order : 20/02/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Delhi HC allows Interest on Delayed Refund: Section 27-A of Customs Act

Case Name : Raj Kumar Batra Vs Commissioner of Customs (Preventive) (Delhi High Court)
Appeal Number : W.P.(C) 2711/2023 & CM APPL. 28919/2023
Date of Judgement/Order : 23/02/2024
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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