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Customs Broker Accountable for Employee’s Misrepresentation: CESTAT

Case Name : Shakelly Venkat Chand Vs Commissioner of Customs (CESTAT Hyderabad)
Appeal Number : Customs Appeal No. 31287 of 2018
Date of Judgement/Order : 25/05/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Hyderabad (110)
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CESTAT Allows Interest on Auction Sale Proceeds: From Receipt to Disbursal

Case Name : Oriental Trimex Limited Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No.50601 of 2019 (SM)
Date of Judgement/Order : 18/05/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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No Penal Action for Bonafide Mistake on EPCG License: CESTAT Kolkata

Case Name : Commissioner of Customs (Port) Vs Aurora Fine Arts (CESTAT Kolkata)
Appeal Number : Customs Appeal No.76957 of 2017
Date of Judgement/Order : 11/05/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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CESTAT Upholds Order in Favor of Assessee for Failure of dept in Submitting Date of Communication

Case Name : Commissioner of Customs Vs Usah International Ltd (CESTAT Chennai)
Appeal Number : Customs Appeal No.41574 of 2013
Date of Judgement/Order : 22/05/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Appeal dismissed as time barred as no evidence of exact date of receipt of OIO by reviewing authority

Case Name : Commissioner of Customs Vs Saraswathi Saw Mills (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40940 of 2013
Date of Judgement/Order : 26/05/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Interactive Display System (View Board) falls under Heading 8471: CAAR

Case Name : In re Brightpoint India Pvt. Ltd. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/56,57,58,59/2023
Date of Judgement/Order : 08/06/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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LED Socket Plug Assembly merit classification under Heading 8512: CAAR

Case Name : In re M/s. India Japan Lighting Private Limited (CAAR Mumbai)
Appeal Number : CAAR/Mum/ARC/55/2023
Date of Judgement/Order : 08/06/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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CAAR rejects application on the ground of lack of jurisdiction

Case Name : In Re M/s. Solae Company India Private Limited (CAAR Mumbai)
Appeal Number : CAAR/Mum/ARC/54/2023
Date of Judgement/Order : 07/06/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Customs: Section 112(a) Penalty on overseas supplier imposable as offences committed within Indian territory

Case Name : Seville Products Limited Vs Commissioner of Customs Exports (Delhi High Court)
Appeal Number : CUSAA 88/2022
Date of Judgement/Order : 18/05/2023
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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CESTAT allows Interest on Auction Sale Proceeds from Date of Receipt of Amount by Customs Department till Date of Disbursal

Case Name : Oriental Trimex Limited Vs Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Appeal No.50601 of 2019 (SM)
Date of Judgement/Order : 18/05/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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