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Bombay HC Quashes Customs Duty Reassessment for Patanjali Foods

Case Name : Patanjali Foods Ltd. Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 1816 of 2021
Date of Judgement/Order : 28/06/2024
Related Assessment Year :
Courts : All High Courts (13909) Bombay High Court (1878)
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Extended period cannot be invoked without establishing suppression or fraud

Case Name : Inspira Bio-Pharm Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 88272 of 2014
Date of Judgement/Order : 15/04/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Merchant Overtime Fee: Not for services by Central Excise officers: Gujarat HC

Case Name : Naval Overseas Pvt Ltd Vs Commissioner of Central Excise ahmedabad-I (Gujarat High Court)
Appeal Number : R/Tax Appeal No. 1610 of 2008
Date of Judgement/Order : 13/03/2024
Related Assessment Year :
Courts : All High Courts (13909) Gujarat High Court (1139)
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Transponder, Muxponder & Optical splitter cards falls under CTI 8517 70 90

Case Name : Vodafone Idea Limited Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51166 of 2020
Date of Judgement/Order : 01/07/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Customs Duty Claims Abate if Not Claimed During IBC Resolution Plan Implementation

Case Name : Commissioner of Customs (Preventive) Vs General Foods Ltd. (Gujarat High Court)
Appeal Number : R/TAX APPEAL No. 1270 of 2006
Date of Judgement/Order : 01/05/2024
Related Assessment Year :
Courts : All High Courts (13909) Gujarat High Court (1139)
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CESTAT Clears Emami Paper Mills in Hazardous Material Import Case

Case Name : Emami Paper Mills Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75799 of 2023
Date of Judgement/Order : 17/04/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Customs: CESTAT Remands Reassessment Case Due to Absence of Speaking Order

Case Name : Indepesca Overseas Private Limited Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85503 of 2023
Date of Judgement/Order : 19/04/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Small Form-factor Pluggable Optical Transceiver classifiable under CTH 8517 7090

Case Name : IBM India Private Limited Vs Commissioner of Customs (Import) (CESTAT Mumbai): Customs Appeal No. 85855 of 2022
Appeal Number : 22/04/2024
Date of Judgement/Order :
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Royalty & License Fees not addable to Transaction Value of Imported Parts: CESTAT

Case Name : Commissioner of Customs (Port) Vs Humboldt Wedag India Private Limited (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76774 of 2016
Date of Judgement/Order : 26/04/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Classification & Exemption notification applicability on import of Areca Nut Whole/cut

Case Name : In re Prenda Creations Private Limited (CAAR Delhi)
Appeal Number : Ruling No. CAAR/Del/Prenda/29/2024/1017 to 1021
Date of Judgement/Order : 28/06/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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