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CESTAT Directs Release of Metallic Goods via Mutilation Supervision

Case Name : A.P. Steel Re-Rolling Mills Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 1926 of 2010
Date of Judgement/Order : 05/01/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Bangalore (302)
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Documents conveying right to use software rightly classifiable under CTH 49

Case Name : Commissioner of Customs Vs NCR Corporation India Pvt. Ltd. (CESTAT Bangalore)
Appeal Number : Customs Appeal No 772/2010
Date of Judgement/Order : 04/01/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Bangalore (302)
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Duty-free shop licensee liable to customs duty if violates Customs Act provisions

Case Name : Nuance Group (India) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 2998 of 2011
Date of Judgement/Order : 10/01/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Bangalore (302)
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Foreign Supplier’s Higher Discount Doesn’t Imply Undervaluation: CESTAT Bangalore

Case Name : Hazel Mercantile Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 2292 of 2010
Date of Judgement/Order : 09/01/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Bangalore (302)
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Penalty Unsustainable: Lack of Evidence in Prohibited Goods Transportation Case

Case Name : B.K. Manjunath Vs Commissioner of Central Excise (CESTAT Bangalore)
Appeal Number : Customs Appeal No 1916/2012
Date of Judgement/Order : 08/01/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Bangalore (302)
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Declared values can be rejected on solid evidence & not on arbitrary comparisons or databases

Case Name : Deeplalit Enterprise P Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 11063 of 2016- DB
Date of Judgement/Order : 13/02/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Ahmedabad (814)
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‘Let export order’ date is the date for determining Custom duty Rate: CESTAT Bangalore

Case Name : Commissioner of Customs Vs R.M.K.S Minerals Exports P. Ltd (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 1123 of 2010
Date of Judgement/Order : 04/01/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Bangalore (302)
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No Penalty for Pre-SCN Classification Acceptance & Duty Payment: CESTAT Bangalore

Case Name : Minebea Intec India Private Limited Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No.1626 of 2012
Date of Judgement/Order : 10/01/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Bangalore (302)
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CESTAT Upholds Penalty for CB’s Failure to Verify Exporter’s Representative’s Authenticity

Case Name : UDL Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20295 of 2023
Date of Judgement/Order : 09/01/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Bangalore (302)
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No Penalty for Dual CHA Licenses due to Procedural Lapse: CESTAT Ahmedabad

Case Name : Asia Shipping Services Vs C.C.-Kandla (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 10821 of 2021- DB
Date of Judgement/Order : 10/01/2024
Related Assessment Year :
Courts : All CESTAT (3873) CESTAT Ahmedabad (814)
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