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Penalty not leviable if Department was not sure of the provision of law

Case Name : Fiberweb India Ltd  Vs C.C.E. & S.T. Daman  (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 10900 of 2016
Date of Judgement/Order : 06/06/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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CESTAT rules against Extended Period of Limitation for Evaporation Loss Demand

Case Name : Sujag Fine Chemicals Pvt Ltd Vs C.E. & S.T. Vadodara (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 10952 of 2017
Date of Judgement/Order : 29/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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CVD based on retail sale price in case of prepared glues and other prepared adhesives justified

Case Name : Anabond Limited Vs Commissioner of Customs (Import) (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41265 of 2013
Date of Judgement/Order : 12/06/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Madras HC Orders Customs to Consider allowing Re-export of Link Samahan

Case Name : ASR International Vs Deputy Commissioner of Customs (Madras High Court)
Appeal Number : W.P.No.15743 of 2023
Date of Judgement/Order : 18/05/2023
Related Assessment Year :
Courts : All High Courts (14153) Madras High Court (1788)
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Unjustified delay: Delhi HC Rejects Appeal by Commissioner of Customs

Case Name : Commissioner of Customs Vs Bergen Engines India Pvt Ltd (Delhi High Court)
Appeal Number : CUSAA 45/2023
Date of Judgement/Order : 01/06/2023
Related Assessment Year :
Courts : All High Courts (14153) Delhi High Court (3416)
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Provisional Release of Seized Goods: Madras HC Orders Hearing Opportunity

Case Name : Ocean Sky Impex Pvt Ltd Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P.No.15176 of 2023
Date of Judgement/Order : 11/05/2023
Related Assessment Year :
Courts : All High Courts (14153) Madras High Court (1788)
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Direction of absolute confiscation and re-export on payment of redemption fine is meritless

Case Name : Hardex Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 20327 of 2023
Date of Judgement/Order : 09/06/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Bangalore (304)
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Used Rails falls under CTH 7302 and not CTH 7204

Case Name : C C Kandla Vs Indian Iron & Metals Pvt Ltd (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 10206 of 2014
Date of Judgement/Order : 10/05/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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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 (3928) 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 (3928) CESTAT Delhi (916)
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