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Classification & notification applicability on import of Samsung Smart Monitors

Case Name : In re Samsung India Electronics Limited (CAAR Delhi)
Appeal Number : Advance Ruling No. CAAR/Del/Samsung/17/2023
Date of Judgement/Order : 31/07/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Sanitaryware meant for use in kitchen, toilets or bathroom falls under Chapter 74

Case Name : United Sanitations Through Its Partner Sh. Deepak Dhawan Vs ADDL Commissioner of Customs (Delhi High Court)
Appeal Number : W.P.(C) 3584/2023
Date of Judgement/Order : 16/08/2023
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Delay in filing appeal beyond extended period of 30 days not condonable

Case Name : Arvind Kumar Soni Vs Additional Commissioner Customs (CESTAT Allahabad)
Appeal Number : Customs Appeal No. 70004 of 2020
Date of Judgement/Order : 17/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Allahabad (73)
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Customs dues do not impact the rights of secured creditors

Case Name : Industrial Development Bank of India Vs Superintendent of Central Excise and Customs and Others (Supreme Court of India)
Appeal Number : Civil Appeal No. 2568 of 2013
Date of Judgement/Order : 18/08/2023
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Overvaluation Allegation: Demand rejected due to Unexamined Bank Realisation Certificate

Case Name : Prakash Ghosh Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76679 of 2018
Date of Judgement/Order : 18/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Roasted areca/ betel nut is specifically covered under CTH 2008 19 20

Case Name : Commissioner of Customs Vs Shahnaz Commodities International P. Ltd (Madras High Court)
Appeal Number : C.M.A. Nos.600, 1206 and 1750 of 2023
Date of Judgement/Order : 01/08/2023
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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Snow goggles are classifiable under residual CTH 90049090

Case Name : Aureole Inspecs India Pvt. Ltd. Vs Principal Commissioner (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51191 of 2020
Date of Judgement/Order : 09/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Importer’s Value Accepted Amid Department’s Failure to Provide Documents

Case Name : C.C.-Ahmedabad Vs Electro Polytex (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 11767 of 2014
Date of Judgement/Order : 14/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Dual Demand of Central Excise Duty on Raw and Finished Goods: A Flawed Approach

Case Name : Om Sai Textiles Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 11630 of 2013-DB
Date of Judgement/Order : 11/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Imported lawn mowers classifiable under CTH 8433 1110

Case Name : Honda Siel Power Products Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40738 of 2014
Date of Judgement/Order : 10/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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