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Goods ordered to be provisionally released after complying with requirement are not liable for confiscation

Case Name : Unik Traders Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40962 of 2013
Date of Judgement/Order : 06/07/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Imposition of penalty u/s 112(a) on an abettor without any mens rea is unsustainable

Case Name : Rajeev Khatri Vs Commissioner of Customs (Export) (Delhi High Court)
Appeal Number : CUSAA 3/2021
Date of Judgement/Order : 04/07/2023
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Ranger (non-electric) and Ranger (electric) is classifiable under CTH 8704 and CTH 8709 respectively

Case Name : Polaris India Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52881 of 2019
Date of Judgement/Order : 03/07/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Filing of an appeal against order whose correctness was decided by High Court is untenable

Case Name : Commissioner of Customs Vs Intex Technologies (India) Ltd (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52935 of 2019
Date of Judgement/Order : 03/07/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Correct classification of ‘tomato dry flavour’ is CTH 3302 10 10

Case Name : Symrise Private Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41809 of 2013
Date of Judgement/Order : 28/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Suspension of Customs Broker Licence without affording adequate opportunity of being heard is unjustified

Case Name : Richmark Shipping & Logistics Pvt. Ltd Vs Commissioner of Customs (High Court Andhra Pradesh)
Appeal Number : Writ Petition No. 12562 of 2023
Date of Judgement/Order : 21/06/2023
Related Assessment Year :
Courts : All High Courts (13909) Andhra Pradesh HC (220)
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Declared transaction value cannot be rejected without cogent reasons prescribed in Customs Valuation Rules

Case Name : Kunj Bihari Textiles Vs C.C.-Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10205 of 2018-DB
Date of Judgement/Order : 15/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Alleged Undervaluation of Lamination Pouch Imports – Bail Granted in Mumbai DRI Case

Case Name : Rajesh Kumar Vaishnav Vs Intelligence Officer, Directorate of Revenue Intelligence (Bombay High Court)
Appeal Number : Bail Application No. 1242 of 2023
Date of Judgement/Order : 30/05/2023
Related Assessment Year :
Courts : District Court (66)
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Refund claim not maintainable in absence of any challenge to assessment order

Case Name : Commissioner of Customs Vs Tamil Nadu Generation (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41713 of 2013
Date of Judgement/Order : 28/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Jurisdiction in Case of Banned Yarn Shawl lies in Delhi not J&K if seizure & SCN Occurred in Delhi

Case Name : Ali Shah through Arif Ahmad Shah Vs Union of India and others (Jammu & Kashmir High Court)
Appeal Number : OWP no.251/2015
Date of Judgement/Order : 16/06/2023
Related Assessment Year :
Courts : All High Courts (13909) Jammu & Kashmir HC (46)
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