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Confiscation of jewellery unsustainable as no evidence established that it is smuggled

Case Name : Kashi Kumar Aggarwal Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50536 of 2022
Date of Judgement/Order : 23/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Departmental appeal dismissed as time-barred on failure to establish date of receipt of order by reviewing authority

Case Name : Commissioner of Customs (Exports) Vs Mehra Eyetech Pvt. Ltd. (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40842 of 2013
Date of Judgement/Order : 27/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Enhancement of Value of copper scrap on LME price not justified in case of non-acceptance by assessee

Case Name : Hindalco Industries Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10564 of 2015
Date of Judgement/Order : 24/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Order of higher appellate authority should be followed unreservedly by subordinate authorities

Case Name : Commissioner of Customs (Import) Vs Siya Paper Mart Pvt. Ltd. (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52190 of 2018
Date of Judgement/Order : 23/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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NIDB data cannot be relied if its of different quantity & quality of goods

Case Name : Karan International Vs Commissioner of Customs (Port), Kolkata (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 139 of 2010
Date of Judgement/Order : 21/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Kolkata (372)
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Manual breast pump classifiable under CTH 39269090

Case Name : Mehar Healthcare Corporation Vs Commissioner, Customs-New Delhi (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50008 of 2020
Date of Judgement/Order : 24/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Review of declared price without any evidence that price is influenced is unsustainable

Case Name : Krishak Bharti Co Operative Limited Vs C.C.-Kandla (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10838 of 2016- DB
Date of Judgement/Order : 17/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Limitation period is to be calculated from date of amendment when Bill of Entry is amended

Case Name : Principal Commissioner of Customs Vs Lava International Limited (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51132 of 2020
Date of Judgement/Order : 10/02/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Time limit for issuance of notification imposing anti-dumping duty extended by section 6 of the 2020 Act

Case Name : Convestro (Hong Kong) Limited Vs Designated Authority (CESTAT Delhi)
Appeal Number : Anti Dumping Appeal No. 50224 of 2021
Date of Judgement/Order : 22/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Tariff item 8523 don’t offer scope for inclusion of software of any type in residual entry ‘others’

Case Name : Ingram Micro India Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86176 of 2021
Date of Judgement/Order : 01/03/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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