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Penalty would be applicable for Illegal Undervaluation of Imported Goods: CESTAT

Case Name : John Miranda Vs  Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75240 of 2014
Date of Judgement/Order : 26/07/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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CESTAT Delhi quashes demand as Revenue fails to prove undervaluation of goods to reject invoice transaction value

Case Name : Commissioner Vs V. K. Metcast Pvt. Ltd. (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51287 of 2023-SM
Date of Judgement/Order : 31/07/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Uniform valuation of goods outside the purview of advance ruling procedure: CAAR

Case Name : In re Sunmarg Consultancy LLP (CAAR Delhi)
Appeal Number : Order No. CAAR/Del/Sunmarg/02/2023
Date of Judgement/Order : 02/08/2023
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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CHA cannot be penalised on assumptions & presumptions devoid of concrete facts showing wrongdoing

Case Name : Commissioner of Customs Vs Jayachandran (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40178 of 2021
Date of Judgement/Order : 31/07/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Customs Commissioner (A) cannot Enhance Value without Notice to Assessee

Case Name : Lakshami & Co Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 42415 of 2013
Date of Judgement/Order : 28/07/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Motorized Boat Seizure: Madras HC Directs Assessee to Face Customs Authority Enquiry

Case Name : AL Ameen Vs Commissioner of Customs (Madras High Court)
Appeal Number : Crl.O.P.(MD) No. 13344 of 2023
Date of Judgement/Order : 26/07/2023
Related Assessment Year :
Courts : All High Courts (14151) Madras High Court (1788)
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Minor mismatch due to adoption of standard method, not a mis-declaration

Case Name : Kalpataru Transmission Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10674 of 2015-SM
Date of Judgement/Order : 28/07/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Universal Joints Parts for Transmission Shaft falls under Heading 84836090

Case Name : Kafila Forge Ltd Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52189 of 2019
Date of Judgement/Order : 28/07/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Duty Admittance Before Settlement Commission not Justify Denial of Warehouse License Renewal

Case Name : Flemingo DFS Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 42066 of 2013
Date of Judgement/Order : 31/07/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Sterling Agro Vs Customs: Fine in Lieu of Confiscation Ruling

Case Name : Sterling Agro Products Vs Commissioner of Customs (CESTAT Hyderabad)
Appeal Number : Customs Appeal No. 30209 of 2023
Date of Judgement/Order : 27/07/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Hyderabad (110)
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