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CESTAT reduces Redemption Fine & Penalty for imported used multifunction machines

Case Name : J J Graphics Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20255 of 2022
Date of Judgement/Order : 09/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Redemption fine and penalty justified as FTP condition to import Light Oil not satisfied

Case Name : M M Trading Company Vs C.C.-Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10800 of 2019-DB
Date of Judgement/Order : 14/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Case Law on confiscation of Iron Ore Fines in account of FE Contents more than 64%

Case Name : Vedanta Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 79383 of 2018
Date of Judgement/Order : 18/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Enhancement of assessable value without details of relied upon contemporaneous price unjustified

Case Name : Murugan K.S Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 42100 of 2013
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Rejection of transaction value without providing details of contemporaneous import unsustainable

Case Name : Commissioner of Customs Vs Rajendra Textiles (CESTAT Chennai)
Appeal Number : Customs Appeal Nos. 41810 to 41814 of 2013
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Gold cannot be said to be smuggled merely on the basis of its purity

Case Name : Suresh Chand Garg Vs Principal Commissioner of Central Goods and Service Tax (CESTAT Delhi)
Appeal Number : Customs Appeal No. 53680 of 2023 [SM]
Date of Judgement/Order : 02/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Violation of CBLR established but revocation of Customs Broker Licence set aside as it being too harsh punishment

Case Name : Sameer Logistics Private Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40122 of 2018
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Segregation benefit allowable to EOU only when imported scrap contains impurities

Case Name : Deep Recycling Industries Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 11510 of 2013
Date of Judgement/Order : 04/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Whether a quasi judicial authority can pass a non speaking order

Case Name : Tata Steel Limited Vs Union of India & Ors (Calcutta High Court)
Appeal Number : WPA 15455 of 2023
Date of Judgement/Order : 02/08/2023
Related Assessment Year :
Courts : All High Courts (13909) Calcutta High Court (838)
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CESTAT rules on Customs duty classification of ‘Twin Vision Scanner’ & related equipment

Case Name : C.C.-Ahmedabad Vs Smaltochimia India Pvt Ltd (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12797 of 2014-DB
Date of Judgement/Order : 07/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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