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CESTAT Upholds Cenvat Credit Refund of Input Services Related to Finished Goods Manufacturing

Case Name : Commissioner of Customs Vs Jeans Knit (P) Ltd (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 456 of 2011
Date of Judgement/Order : 05/09/2023
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Bangalore (304)
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Nikon Camera Model No. N2120 with standard accessories classifiable under Sub-heading 85258900: CAAR

Case Name : In re Nikon India Pvt Ltd. (CAAR Delhi)
Appeal Number : Advance Ruling No. CAAR/Del/Nikon/21/2023-460 to 465
Date of Judgement/Order : 19/09/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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CESTAT Kolkata reduces Penalty in Red Sanders Wood Export Case

Case Name : National Agency Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76431 of 2014
Date of Judgement/Order : 01/09/2023
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Kolkata (369)
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Release of seized gold refused as general corroboration sufficient to seize smuggled gold

Case Name : R. K. Angangbi Singh Vs Commr. of Customs (Preventive) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76086 of 2016
Date of Judgement/Order : 01/09/2023
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Kolkata (369)
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Customs Authority Ruling on Amazon Echo Dot Classification

Case Name : In re Amazon Wholesale India Private Limited (CAAR Delhi)
Appeal Number : Order No. CAAR/Del/Amazon/03/2023-452 to 457
Date of Judgement/Order : 14/09/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Clearance of capital goods under EPCG till exit from SEZ unit not available

Case Name : Isgec Heavy Engineering Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 12023 of 2018
Date of Judgement/Order : 11/09/2023
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Ahmedabad (816)
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Customs broker facilitating export of prohibited items liable for penal action

Case Name : Sanjay Prabhakar Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51402 of 2019
Date of Judgement/Order : 05/09/2023
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Delhi (905)
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CESTAT Upholds Penalty under Customs Act for Illegal Importation & Misdeclaration

Case Name : Ajay Kumar Singh Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75668 of 2014
Date of Judgement/Order : 24/08/2023
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Kolkata (369)
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CESTAT Upholds Redemption Fine and Penalty for Import License Non-Compliance

Case Name : Commissioner of Customs Vs S N Enterprises (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76279 of 2016
Date of Judgement/Order : 24/08/2023
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Kolkata (369)
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General expenses deductible while computing deductive value u/r 7 of CVR, 2007

Case Name : Heidelberg India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41405 of 2019
Date of Judgement/Order : 12/09/2023
Related Assessment Year :
Courts : All CESTAT (3901) CESTAT Chennai (646)
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