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Found 1748 Results

CVD Refund – unjust enrichment-CA certificate sufficient to allow refund

Case Name : Commissioner of Customs (Exports) Vs LG Electronics India Pvt. Ltd. (CESTAT Chennai)
Appeal Number : Customs Appeal No.40717 of 2013
Date of Judgement/Order : 17/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Classification of Mobileye Connect (Surveying system used for collision avoidance)

Case Name : In  re Intel Solutions & Services India Private Limited (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/31/2023
Date of Judgement/Order : 24/04/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Customs Broker not liable for mis-declaration as BOE filed based on documents given by importer

Case Name : Ayushi Logistic Company Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75039 of 2022
Date of Judgement/Order : 12/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Reassessing ‘cameras’ under general description instead of declared specified classification unjustified

Case Name : Creative Newtech Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85912 of 2019
Date of Judgement/Order : 11/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Breach of regulation 11(m) of CBLR unsustainable as sub-let owner failed to dealt with export consignment

Case Name : Mahendra Shipping Agency Vs Principal Commissioner of Customs (General) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86564 of 2016
Date of Judgement/Order : 11/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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DEPB license obtained based on fabricated documents – Penalty upheld

Case Name : Gurmeet Singh Kohli Vs Commissioner of Customs (Export) (CESTAT Delhi)
Appeal Number : Appeal No. : C/52203/2019
Date of Judgement/Order : 11/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Benefit of exemption notification no. 102/2007 not deniable alleging imported goods were sawn and sold in DTA

Case Name : Shyam Timber Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedbad)
Appeal Number : Customs Appeal No. 13848 of 2014
Date of Judgement/Order : 12/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Suspension of Customs Broker license at the stage of Show Cause Notice unjustified

Case Name : India Transport & Travel Private Limited Vs Commissioner of Customs (Airport & ACC) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75048 of 2023
Date of Judgement/Order : 11/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Cross examination cannot be denied stating that no purpose will be achieved

Case Name : Pravin Tex Vs Commissioner of Customs (Seaport - Export) (CESTAT Chennai)
Appeal Number : Customs Appeal No.41193 of 2013
Date of Judgement/Order : 11/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Adjudicating Authority cannot go beyond the Scope of SCN: CESTAT

Case Name : Suraj Electronics P. Ltd. Vs Commissioner of Customs (Imports) (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40576 of 2013
Date of Judgement/Order : 06/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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