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Tribunal held classification of Non Textured Fabrics must be based on nature and material coated

Case Name : Commissioner of Customs (Port) Vs Umbar Marketing Private Limited (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 77797 of 2018
Date of Judgement/Order : 06/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Classification of UPS for Exemption under Notfn No. 25/2005: CAAR Delhi Ruling

Case Name : In re Socomec India Private Limited (CAAR Delhi)
Appeal Number : Ruling No. CAAR/Del/Socomec/11/2023
Date of Judgement/Order : 06/06/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Penalty or Redemption Fine when Bill of Entry Finally Assessed at Declared Value?

Case Name : Kumar Impex Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87141 of 2019
Date of Judgement/Order : 13/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Customs exemption available to PET granules under input category used during manufacture of moulds

Case Name : ASB International Pvt Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86325 of 2013
Date of Judgement/Order : 14/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Value fixed by Valuation Committee adopted without revealing methodology and basis is incorrect

Case Name : Kalima Exim Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41172 & 41173 of 2013
Date of Judgement/Order : 12/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Goods Cleared Without Lab Test and Claimed Mixing in Tank as Afterthought: CESTAT rejects appeal

Case Name : Nirma Limited Vs C.C.E. & S.T. Vadodara-i (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 10656 of 2013
Date of Judgement/Order : 14/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Implications of Initiating Tax Proceedings Against a Deceased Person

Case Name : Commissioner of Customs Vs K.V. Paints & Chemicals Co. (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41700 of 2013
Date of Judgement/Order : 12/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Enhancement in Value based on Chartered Engineer certificate – CESTAT reduces redemption fine & Penalty

Case Name : Sri Sai Graphics Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20458 of 2018
Date of Judgement/Order : 08/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Goods not meeting requirements of under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920

Case Name : Commissioner of Customs (Port) Vs Maxtone Petrochemicals (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75125 of 2022
Date of Judgement/Order : 06/06/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Provisional release of goods directed on payment of enhanced customs duty

Case Name : BE office Automation Product (P) Ltd Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P. No. 24911 of 2022
Date of Judgement/Order : 06/06/2023
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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