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Import conditions not violated for use of imported aircraft by non-scheduled (passenger) services

Case Name : Commissioner of Customs Vs Global Vectra Helicorp Ltd. (Delhi High Court)
Appeal Number : CUSAA 35/2023
Date of Judgement/Order : 06/04/2023
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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CESTAT set aside order of forfeiture of security deposit of Rs. 10 lakh of FedEx Express

Case Name : FedEx Express Transportation & Supply Chain Services India Private Ltd Vs Commissioner (CESTAT Delhi)
Appeal Number : Customs Misc. Application No. 50597 of 2021 in Customs Appeal No. 50785 of 2021
Date of Judgement/Order : 16/03/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Written Consent for Acceptance of Bills of Entry missing – HC allowed Appeal

Case Name : Kanam Latex Industries Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal Nos. 40888 and 40889 of 2013
Date of Judgement/Order : 17/03/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Probiotic cultures cannot be classified under chapter 21 of Customs Tariff Act, 1975

Case Name : Danisco (India) Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85379 of 2022
Date of Judgement/Order : 14/03/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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Penalty u/s 114AA not imposable as goods were found as per declaration in Bill of Entry

Case Name : Principal Commissioner of Customs Vs Salasar Impex (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51629 of 2022
Date of Judgement/Order : 10/04/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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No custom duty benefit on Main PCB, Lightning Protector, DC/AC Cables, Fuse Holders of IFWT

Case Name : ACD Communication Pvt. Ltd. Vs Commissioner of Customs (Port-Import) (CESTAT Chennai)
Appeal Number : Customs Appeal No. 386 of 2011
Date of Judgement/Order : 22/03/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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SAD refund allowed even though condition 2(b) of Notification No.102/2007-Cus. not complied

Case Name : ABB Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No.40787 of 2013
Date of Judgement/Order : 15/03/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Custom broker license suspension – Officer issued post-decisional hearing notice drawn offence report – HC directs appointment another officer

Case Name : Principal Commissioner of Customs Vs Akshoy Kumar Ghosh & Sons (Calcutta High Court)
Appeal Number : Mat 48 of 2023
Date of Judgement/Order : 15/03/2023
Related Assessment Year :
Courts : All High Courts (13909) Calcutta High Court (838)
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Classification of bhusi/ bhuki of pulses / pulses waste -CESTAT directs readjudication

Case Name : R M Trading Company Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12952 of 2019
Date of Judgement/Order : 16/03/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Mutilation of goods before clearance: CESTAT reduces Redemption Fine & Penalty

Case Name : Veer Enterprise Vs C.C.-Kandla (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10601 of 2013
Date of Judgement/Order : 07/03/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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