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Customs Duty: Section 114A Prescribes Penalty Equivalent to Duty or Interest, as Applicable

Case Name : IBM India Pvt Ltd Vs Commissioner of Central Excise & Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 26697 of 2013
Date of Judgement/Order : 01/12/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Exclude Transportation Cost from Remnant ATF in Assessable Value: CESTAT

Case Name : Jet Airways India Limited Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No.70695 of 2013
Date of Judgement/Order : 22/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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ABB Limited’s Static Convertors Classifiable Under 8504: CESTAT Bangalore

Case Name : ABB Limited Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 2110 of 2012
Date of Judgement/Order : 04/12/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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CESTAT Upholds Nil BCD on ‘Bakery Shortening’ Classification

Case Name : Ajanta Soya Limited Vs Commissioner of Customs (Imports) (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41080 of 2014
Date of Judgement/Order : 23/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Delhi HC sets aside Circular curbing adjudicating authority’s discretion

Case Name : Shanus Impex Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 15729/2023
Date of Judgement/Order : 08/12/2023
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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CESTAT Clears Customs Broker of License Revocation in Absence of Mala Fide & Wilful Misrepresentation

Case Name : Access World Wide Cargo Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20332 of 2022
Date of Judgement/Order : 21/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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CESTAT Revokes Courier License for Intentional Fraud

Case Name : Commissioner Of Customs Vs Air Logix Solutions (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52946 of 2019
Date of Judgement/Order : 29/11/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Conditional release of seized Gold and Gold Items inspite of Customs Appeals by Revenue

Case Name : Raphy P. J Vs Union Of India (Kerala High Court)
Appeal Number : WP(C) No. 30811 of 2023
Date of Judgement/Order : 07/12/2023
Related Assessment Year :
Courts : All High Courts (13909) Kerala High Court (907)
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Calcutta HC Directs Customs to Compensate Seized Goods Value

Case Name : Kefco Exim Pvt. Ltd. & Anr. Vs Additional Commissioner of Customs (Calcutta High Court)
Appeal Number : WPA 116 of 2022
Date of Judgement/Order : 14/12/2023
Related Assessment Year :
Courts : All High Courts (13909) Calcutta High Court (838)
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CESTAT having lack of jurisdiction on appeals against Orders of Commissioner (Appeals) on Duty Drawback; refund order was quashed

Case Name : Commissioner Of Customs Vs Sans Frontiers (Delhi High Court)
Appeal Number : Cusaa 1/2022 & Cm Appls. 6297/2022, 6298/2022
Date of Judgement/Order : 12/12/2023
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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