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Duty demand unsustainable in Clandestine Clearance without Physical Movement/Diversion

Case Name : Siddhnath Shipping Vs C C Kandla (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 312 of 2012
Date of Judgement/Order : 23/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Writ filed in case of differential duty in respect of portable emergency lamp after 16 years needs reconsideration

Case Name : Manoj Kumar Dhariwal Vs Assistant Commissioner of Customs (Madras High Court)
Appeal Number : W.P. No.5529 of 2020
Date of Judgement/Order : 14/02/2023
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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Interest u/s 27(A) gets applicable after expiry of 3 months from date of receipt of refund application

Case Name : Commissioner of Customs Vs Oswal Woolen Mills Ltd (CESTAT Chandigarh)
Appeal Number : Customs Appeal No. 60214 of 2022
Date of Judgement/Order : 14/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chandigarh (163)
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Anti-dumping duty not payable on import of Aluminium Alloy Coils

Case Name : Hanon Climate Systems India Private Limited Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51433 of 2019
Date of Judgement/Order : 15/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Penalty u/s 112(a) & (b) of Customs Act based on retracted statement unsustainable

Case Name : Amit Ghosh Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75232 of 2022
Date of Judgement/Order : 13/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Kolkata (369)
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Classification of Routers connecting two or more packet-switched networks

Case Name : In re Ingram Micro India Pvt. Ltd (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/16&17/2023
Date of Judgement/Order : 24/02/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Thermal Printer Ribbon correctly classifiable under CTH 84439959

Case Name : In re HID India Private Limited (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/07/2023
Date of Judgement/Order : 23/02/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Conditions for claiming benefit of exemption notification no. 52/2003 are to be strictly interpreted

Case Name : Pelican Grani Marmo Pvt Ltd Vs Additional Commissioner (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50752 of 2019
Date of Judgement/Order : 17/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Revocation of customs broker licence justified on failure to verify correctness of documents

Case Name : Swastik Cargo Agency Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52221 of 2019
Date of Judgement/Order : 16/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Seizure Memo of DRI devoid of reasons liable to be Quashed & Set Aside

Case Name : Match Graphics Private Limited Vs Union of India and Ors. (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 21236 of 2022
Date of Judgement/Order : 13/01/2023
Related Assessment Year :
Courts : All High Courts (13909) Gujarat High Court (1139)
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