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Let export order cannot be issued before payment of full custom duty: CESTAT

Case Name : Odisha Mining Corporation Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
Appeal Number : Customs Appeal No.75889 of 2017
Date of Judgement/Order : 03/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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Wireless Access Points is exempted from whole of customs duty vide notification dated 01.03.2005

Case Name : Commissioner of Customs Vs Redington (India) Limited (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51823 of 2021
Date of Judgement/Order : 30/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Denial of refund claim unjustified as Anti-Dumping Duty was not leviable at the relevant time

Case Name : Shraddha Impex Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10082 of 2021-DB
Date of Judgement/Order : 08/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Higher value declared before Chinese Customs adopted as allegation of mis-declaration not disproved

Case Name : Decor Rubber Industries Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50828 of 2021 [DB]
Date of Judgement/Order : 03/11/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Supreme Court Upholds IBC Waterfall Mechanism for CBIC Dues

Case Name : Principal Commissioner of Customs Vs Rajendra Prasad Tak ETC. (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 6432-6433 of 2023
Date of Judgement/Order : 30/10/2023
Related Assessment Year :
Courts : Supreme Court of India (2389)
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IGST not leviable on re-import of goods which were exported for exhibition

Case Name : Heeralal Chhaganlal Tank Vs Commissioner Of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50972 of 2020
Date of Judgement/Order : 31/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Wireless Access Point classifiable under 8517 62 90 is entitled for Basic Customs Duty exemption

Case Name : Commissioner of Customs Vs Beetal Teletech Limited (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51875 Of 2021
Date of Judgement/Order : 30/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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CHA Cleared Vessel Import Without Misclassification; No Section 112(a) Penalty

Case Name : J M Baxi & Co Vs C.C. Jamnagar (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10407 of 2013-SM
Date of Judgement/Order : 31/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Assemblies, sub-assemblies, components, sub-components imported under EPCG allowed as spares under FTP

Case Name : Tata Steel Ltd. Vs Commr. of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75188 of 2015
Date of Judgement/Order : 19/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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Customs Duty Based on Actual Crude Oil Received in Indian Port Tank: CESTAT

Case Name : Reliance Industries Limited Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10317 of 2019-DB
Date of Judgement/Order : 31/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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