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CAAR rejects application as question raised is pending before Officer of Custom

Case Name : In re ATL Battery Technology (India) Private Limited (CAAR Delhi)
Appeal Number : Order No. CAAR/Del/ATL Battery/06/2023/559
Date of Judgement/Order : 22/11/2023
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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Refund to be granted as order amending Bill of Entry had attained finality

Case Name : Principal Commissioner of Customs Vs Lava International Limited  (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50262 of 2021
Date of Judgement/Order : 15/12/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Web cameras are rightly classifiable under Chapter Heading 8473

Case Name : Xiaomi Technology India Ltd Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20721 of 2021
Date of Judgement/Order : 28/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Bangalore (304)
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Kerala HC directs Customs Department to Process Refund in Explosive Material Case

Case Name : Shaji K.A Vs Commissioner of Customs (Kerala High Court)
Appeal Number : WP(C) No. 36142 of 2023
Date of Judgement/Order : 04/12/2023
Related Assessment Year :
Courts : All High Courts (14151) Kerala High Court (918)
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Customs Cannot Enhance Imported Goods Value Based on Unverified Private Website Data

Case Name : Ajay Traders Vs C.C.-Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10211 of 2019 - DB
Date of Judgement/Order : 30/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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CESTAT quashes Order Denying Concessional Duty Rate under Preferential Trade Agreement

Case Name : TCP Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41343 of 2014
Date of Judgement/Order : 09/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Once NCLT approves resolution plan, the appeal before CESTAT abates

Case Name : Patanjali Foods Limited Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Custom Appeal No. 2657 of 2012
Date of Judgement/Order : 17/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Bangalore (304)
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Confiscation of silver jewellary alleging to be smuggled without any evidence unsustainable

Case Name : Commissioner of Customs Vs Lalit Krishna Agrawal (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75499 of 2022
Date of Judgement/Order : 08/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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Penalty duly imposed on customs broker for not being proactive for fulfilling its obligations

Case Name : Atlantic Customs Brokers Vs Commissioner of Customs (General) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86216 of 2020
Date of Judgement/Order : 06/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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Re-determination of value resorting to rule 7 of Customs Valuation Rule justified

Case Name : Shree Shyam Enterprises Vs Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51513 of 2018
Date of Judgement/Order : 14/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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