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CESTAT Appeals dismissed, in consequence to NCLT Order

Case Name : Commissioner of Customs (Preventive) Vs Ferro Alloys Corporation Ltd. (CESTAT Kolkata)
Appeal Number : Customs Miscellaneous Application No. 75084 of 2023 (EH)
Date of Judgement/Order : 21/08/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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Higher redemption fine and penalty imposable for repeated violation of Minimum Import Price

Case Name : C.C.-Mundra Vs Gamesa Renewable Pvt Ltd (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 13142 of 2018
Date of Judgement/Order : 18/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Importer cannot be forced to follow non-beneficial provision: CESTAT Kolkata

Case Name : Commr. of Customs (Port) Vs Uma Export Ltd. (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76127 of 2019
Date of Judgement/Order : 12/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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‘Frequency converter’ is rightly classifiable under Chapter Heading 8504

Case Name : ABB Limited Vs Commissioner of Customs Air Cargo Complex (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 2661 of 2010
Date of Judgement/Order : 20/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Bangalore (304)
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Confiscation u/s 111(m) of Customs Act invocable only upon material particulars being misdeclared

Case Name : Shashi Dhawal Hydraulics Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 1132 of 2007
Date of Judgement/Order : 11/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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Valuation of Fuel & Diesel Oil for Coastal Vessel Runs using ‘Residual Method

Case Name : Seatrans Ship Management Service Pvt. Ltd. Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76178 of 2016
Date of Judgement/Order : 10/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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Voluntary payment of differential duty doesn’t confirm acceptance of undervaluation

Case Name : River Side Impex Vs Commissioner (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52057 of 2019
Date of Judgement/Order : 20/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Customs broker cannot be held liable for violation of post import condition by importer

Case Name : RDR Clearing Agent Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75750 of 2019
Date of Judgement/Order : 05/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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Social Welfare Surcharge will be NIL when Basic Customs Duty is NIL

Case Name : Emami Agrotech Ltd Vs Commr. of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76086 of 2021
Date of Judgement/Order : 22/09/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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Penalty imposed on customs broker for not pointing out non-compliance in export transactions

Case Name : Ramesh Transport Company Vs Principal Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86442 of 2021
Date of Judgement/Order : 04/10/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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