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Penalty on mediator unjustified as he was unaware about forged/ fake nature of advance licence

Case Name : Tejinder Singh Makkar Vs C.C.E. & S.T.-Surat (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 11695 of 2014-SM
Date of Judgement/Order : 28/07/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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It is mandatory to grant opportunity to cross-examine third party whose statement is relied upon

Case Name : Commissioner of Customs Vs Shri Himadri Chakraborty (Calcutta High Court)
Appeal Number : CUSTA/4/2022
Date of Judgement/Order : 07/06/2023
Related Assessment Year :
Courts : All High Courts (14151) Calcutta High Court (858)
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Value of Imported goods cannot be enhanced without Speaking Order

Case Name : Metal Powder Company Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 42304 of 2013
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Kerala HC: DGFT Circular on 4% SAD Refund Published on Website is Public Notice

Case Name : Elite Green Pvt Ltd Vs Under Secretary (Customs-III/VI)/Government of India (Kerala High Court)
Appeal Number : WP(C) No. 7262 of 2016
Date of Judgement/Order : 25/07/2023
Related Assessment Year :
Courts : All High Courts (14151) Kerala High Court (918)
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Demand stayed as review petition pending before Supreme Court

Case Name : Elite Aromas Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 1929 of 2023
Date of Judgement/Order : 25/07/2023
Related Assessment Year :
Courts : All High Courts (14151) Bombay High Court (1904)
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‘Computer System Desktops’ even though marketed as gaming PC are classifiable under CTH 8471

Case Name : Asus India Private Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 42563 of 2018
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Notebook Computers Imported for Institutional Consumers assessable U/s. 4 on transaction value

Case Name : Commissioner of Customs Vs Acer India Pvt. Ltd. (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41775 of 2013
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Diffused Silicon Wafer cannot be classified as Solar Cell: CESTAT

Case Name : CETC Renewable Energy Technology (India) Private Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40056 of 2023
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Imported Goods Transaction Value cannot be rejected without a speaking order

Case Name : Krupa Chaton Mfg. Co Pvt Ltd Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10668 of 2019-DB
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Cancellation of Customs Brokers licence quashed by CESTAT Delhi on grounds of non- violation of CBLR, 2013

Case Name : Trinity International Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 54942 of 2023
Date of Judgement/Order : 02/08/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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