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Appellant’s Credibility Prevails Despite Vendor’s Pricing Discrepancy: CESTAT Chennai

Case Name : Usha International Limited Vs Commissioner of Customs (Imports) (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41241 of 2014
Date of Judgement/Order : 29/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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No Redemption Fine & Penalty if Customs Notification Compiled: CESTAT Kolkata

Case Name : Commissioner of Customs (Port) Vs Patna Offset Press (CESTAT Kolkata)
Appeal Number : Customs Appeal No.78535 of 2018
Date of Judgement/Order : 21/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Customs Notification Eligibility: CESTAT Mumbai Orders Remand in Oki India Pvt Ltd Case

Case Name : Oki India Pvt Ltd Vs Commissioner of Customs (NS-V) (CESTAT Mumbai)
Appeal Number : Customs Appeal No: 87439 of 2023
Date of Judgement/Order : 28/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Shipping Bill Assessment cannot be Challenged Without Final Order: CESTAT

Case Name : Presidency Exports & Industries Limited Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75114 of 2016
Date of Judgement/Order : 20/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Areca Nuts Import: Madras HC Directs Swift Verification for Customs Exemption

Case Name : Radha Industries Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P.No.30338 of 2023
Date of Judgement/Order : 02/01/2024
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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Valuation of iron ore set aside due to inordinate delay in testing samples

Case Name : Moorgate Industries (I) Pvt. Ltd. Vs Commissioner of Customs (Port), Kolkata (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75506 of 2023
Date of Judgement/Order : 30/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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CESTAT Upholds Reassessment Order in Customs Duty Refund Case

Case Name : Commissioner of Customs Vs Rajhans Enterprises (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20270 of 2022
Date of Judgement/Order : 06/12/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Domestically Manufactured Plastic Injection Mould Machine Exempt from Anti-Dumping Duty

Case Name : JH-Welltec Machines (India) Pvt. Ltd. Vs Commissioner of Customs (NS-I) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85993 of 2017
Date of Judgement/Order : 23/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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HC directs Release of confiscated Digital Multifunction Equipment on payment of enhanced Customs Duty

Case Name : Atul Commodities Private Limited Vs Commission of Customs (Chennai II) Import (Madras High Court)
Appeal Number : W.P. Nos. 35145, 35146 & 35155 of 2023
Date of Judgement/Order : 18/12/2023
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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Voluntarily accepted enhanced value cannot be subsequently challenged by importer

Case Name : Commissioner of Customs Vs Namo Alloys Pvt. Ltd. (CESTAT Chandigarh)
Appeal Number : Customs Appeal No. 60202 of 2020
Date of Judgement/Order : 29/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chandigarh (163)
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