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Penalty u/s 114AA not imposable for genuine mistake of issuing wrong invoice for filing BOE

Case Name : V.R. Tools Vs The Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41219 of 2013
Date of Judgement/Order : 22/11/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Chennai (193)

Illegal export of antique idol of Lord Vishnu: Court Grants Bail to accused

Case Name : Superintendent of Customs Vs Udit Jain (Special Court For Economic Offences: At Bangalore)
Appeal Number : Cr.No.31-2021
Date of Judgement/Order : 30/10/2021
Related Assessment Year :
Courts : District Court (48)

CESTAT Quashes SCN not issued by Proper Officer to Recover Customs Duty

Case Name : Ajanta Overseas Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50374 of 2021
Date of Judgement/Order : 06/12/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Delhi (443)

Imported goods once cleared for Home Consumption cease to be imported goods

Case Name : Subir Modak Vs CC (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75234/2021
Date of Judgement/Order : 10/11/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Kolkata (53)

Benefit of concessional rate of customs duty on ‘Coated Paper’ was allowable

Case Name : PLG Impex Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No: 50334 of 2021
Date of Judgement/Order : 29/11/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Delhi (443)

No section 11UA penalty if there is no case of duty short paid due to collusion, willful misstatement or suppression of facts

Case Name : So-Hum Trading Company Vs Commissioner of Customs (Preventive)(CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75528 of 2021
Date of Judgement/Order : 10/11/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Kolkata (53)

Custom duty refund due to re-assessment of Bills of Entry cannot be denied merely for not filing appeal

Case Name : Brightpoint India Pvt. Ltd. Vs Commissioner of Customs Mumbai (Air Cargo Import) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86121 of 2021
Date of Judgement/Order : 09/11/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Mumbai (223)

Proposal for confiscation & penalty cannot be segregated from custom duty demand

Case Name : Dhiren Enterprise Vs Commissioner of Customs (Adjudication) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 893 of 2012
Date of Judgement/Order : 09/11/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Mumbai (223)

Interpretation favouring Taxpayer should be adopted in case of multiple Interpretation

Case Name : John’s Cashew Company Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 21092 of 2019
Date of Judgement/Order : 18/10/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Bangalore (172)

Permanent IEC can be used for import of goods for personal use not connected with manufacture or agriculture

Case Name : Subodh Menon Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85148 of 2019
Date of Judgement/Order : 03/11/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Mumbai (223)