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Interest entitled if duty drawback not paid within 3 months from date of filing of claim: Supreme Court

Case Name : Union of India And Ors. Vs B. T. Patil And Sons Belgaum (Construction) Pvt. Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No.7238 of 2009
Date of Judgement/Order : 05/02/2024
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Confiscation Invalid: Department Unable to Prove Imported Goods Were Serviceable Pipes, Not Scrap

Case Name : ESSA Exports Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No.41548 of 2014
Date of Judgement/Order : 03/01/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Classification of Creative Touch 5-series Interactive Flat Panel (IFP)

Case Name : In re Audio Distribution House Pvt. Ltd. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/MUM/ARC/14/2024
Date of Judgement/Order : 05/02/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Non-Therapeutic Import: Bovine Serum Albumin Classification under CTI 3502 9000

Case Name : In re Bio-Rad Laboratories India Limited (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/MUM/ARC/13/2024
Date of Judgement/Order : 05/02/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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CAAR cannot decide Applicability of Viscose Quality Control Order for Staple Fibers

Case Name : In re Ruby Surgicals & Allied Products Private Limited. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/MUM/ARC/12/2024
Date of Judgement/Order : 05/02/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Customs Broker not liable for non-tracing of exporter post issuance of Let Export Orders

Case Name : Naman Gupta Vs Commissioner of Customs Airport And General (Delhi High Court)
Appeal Number : W.P. (C) 15808/2022
Date of Judgement/Order : 30/01/2024
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Ingredient of product having oils of fish is rightly classifiable under CTH 1504

Case Name : Health and Happiness (H&H) Trading India Private Ltd Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal Nos.40357 to 40359 of 2021
Date of Judgement/Order : 08/01/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Unjust Enrichment Bar Not Applicable Due to Ongoing Vessel Usage

Case Name : Commissioner of Customs Vs Dredging Corporation of India Limited (Calcutta High Court)
Appeal Number : CUSTA No. 29 of 2023
Date of Judgement/Order : 25/01/2024
Related Assessment Year :
Courts : All High Courts (13909) Calcutta High Court (838)
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Main MIC Dust Protective net classifiable under Tariff Heading 59119090: CAAR

Case Name : In re Vivo Mobile India Pvt. Ltd. (CAAR Delhi)
Appeal Number : Ruling No. CAAR/Del/Vivo Mobile India/03/2024/675
Date of Judgement/Order : 01/02/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Flanges are parts of WOEG & are classifiable under 8503 & eligible for Excise duty exemption

Case Name : Commissioner of Customs (Port-Import) Vs Gamesa Wind Turbine Pvt Ltd (CESTAT Chennai)
Appeal Number : Customs Appeal No.42236 to 42238 of 2014
Date of Judgement/Order : 12/01/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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