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No Notice under Customs Act Section 110(1); Delhi HC Directs Release of Seized Goods

Case Name : SYM Company Vs Principal Commissioner (Delhi High Court)
Appeal Number : W.P.(C) 14842/2023
Date of Judgement/Order : 03/01/2024
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Delhi HC Directs Release of Seized Foreign Currency after realizing redemption fine & penalty 

Case Name : Oguljeren Hajyyeva Vs Commissioner of Customs (Delhi High Court)
Appeal Number : W.P.(C) 11354/2023
Date of Judgement/Order : 15/01/2023
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Classification of Import Plain Rolls: CAAR Mumbai Ruling on Polyester, Nylon, Taffeta, Satin

Case Name : In re Mean Light Co. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/MUM/ARC/05/2024: 16/01/2024
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Customs Duty chargeable on Value of Bra Cup Pairs Used in a Single Brassiere: CESTAT

Case Name : Lovable Lingerie Ltd Vs Commissioner of Customs (Appeals) (CESTAT Bangalore)
Appeal Number : Customs Appeal No.245 of 2012
Date of Judgement/Order : 10/01/2024
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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HC upholds Prohibition on export of Non-Basmati Rice due to non-payment of export duty

Case Name : VI Exports India Private Limited Vs Union of India (Delhi High Court)
Appeal Number : W.P.(C) 11649/2023 & CM APPL. 45470/2023
Date of Judgement/Order : 09/01/2024
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Goods even if remote possibility of being found prohibited or restricted at time of adjudication, could not be subjected to non release u/s 110A

Case Name : Tasha Gold Pvt Ltd Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 55422 of 2023
Date of Judgement/Order : 05/12/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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CESTAT Upholds Removal of Customs Duty Differential Demand on Imported ‘Poppy Seeds’

Case Name : Commissioner of Customs (Port) Vs Sawetri Trading Company (CESTAT Kolkata)
Appeal Number : Customs Appeal No.76057 of 2018
Date of Judgement/Order : 06/12/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Absence of Mensrea: Penalty Set Aside in Red Sanders Export Case

Case Name : Chandan Chatterjee Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76593 of 2014
Date of Judgement/Order : 22/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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CESTAT deletes penalty as statement lacked corroboration & was insufficient to sustain penalty

Case Name : C. M. Abdul Razak Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 862 of 2011
Date of Judgement/Order : 06/12/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Vakrangee Hardware: Withdrawal of Advance Ruling Application – CAAR Mumbai

Case Name : In re Vakrangee Hardware (CAAR Mumbai)
Appeal Number : Order No. CAAR/Mum/ARC/02/2024
Date of Judgement/Order : 12/01/2024
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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