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Order misplaced due to office renovation – Delhi HC refuses to Condone by revenue in appeal filing

Case Name : Commissioner of Customs Vs Sadanand Chaudhary (Delhi High Court)
Appeal Number : CUSAA 230/2019 & CM Appl. 54192/2019
Date of Judgement/Order : 19/04/2023
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Customs: Re-valuation of goods without rejection of transaction value is invalid

Case Name : Jain & Sons Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No.51726 of 2022 (SM)
Date of Judgement/Order : 28/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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No post import condition in Notification No. 21/2002-Cus.  – CESTAT quashes Tax & Penalty demand,  confiscation of  aircrafts not sustainable

Case Name : Vrl Logistics Ltd Vs C.C (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.74 of 2010
Date of Judgement/Order : 28/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Department cannot insist that importer should avail benefit of a particular notification when they are eligible for different notifications

Case Name : Commissioner of Customs Vs Dimension Data India Limited (CESTAT Chennai)
Appeal Number : Customs Appeal No.40747 of 2013
Date of Judgement/Order : 28/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Classification of Chromecast with Google TV

Case Name : In re Rashi Peripherals Limited (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/34/2023
Date of Judgement/Order : 08/05/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Department cannot decide title of goods, when no one is disputing ownership

Case Name : Apca Power Private Limited Vs C.C.-Kandla (CESTAT Ahmedabad)
Appeal Number : CustomsAppeal No. 10569 of 2013
Date of Judgement/Order : 02/05/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Authority duty bound to refund excess duty paid because of an error in EDI system

Case Name : Synergy Steels Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51760 of 2023
Date of Judgement/Order : 02/05/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Jurisdiction of Settlement Commission in Relation to Goods under Section 123 of Customs Act- SC gives split verdict

Case Name : Yamal Manojbhai Vs Union of India (Supreme Court of India)
Appeal Number : Writ Petition (Crl.) No. 55 of 2023
Date of Judgement/Order : 04/05/2023
Related Assessment Year :
Courts : Supreme Court of India (2371)
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MOA cannot be rejected by Customs if not incorrect, fabricated or if no variation in specification of goods

Case Name : Ghasiram Gokulchand Vs C.C. – Jamnagar (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10122 of 2014-DB
Date of Judgement/Order : 28/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Cryptogenic Device/Token’ (ProxKey & ProxKey PRO) fall under Tariff entry 8471 80 00

Case Name : In re Pagaria Infotech Ventures LLP (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/33/2023
Date of Judgement/Order : 04/05/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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