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Penalty u/s 114 of Customs Act not leviable on CHA for non-assurance of correct classification of goods

Case Name : Chakiat Agencies Vs Commissioner of Customs (Exports) (CESTAT Chennai)
Appeal Number : Customs Appeal No. 101 of 2012
Date of Judgement/Order : 08/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Responsibility under regulation 10(n) doesn’t mandate customs broker to keep continuous surveillance on client

Case Name : Sai Chhaya Impex Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51029 Of 2021
Date of Judgement/Order : 03/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Provisional release application u/s 110-A directed to be filed against detention of Supari imported from Thailand

Case Name : Isha Exim Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P. Nos. 34569, 34575, 34576, 34579, 34582 & 34584 of 2022
Date of Judgement/Order : 10/02/2023
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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Rejection of application u/s 125 of Customs Act on sound reasons justifiable

Case Name : Maddi Narayana Vs Additional Secretary (Madras High Court)
Appeal Number : W.P. No.140 of 2023
Date of Judgement/Order : 06/02/2023
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)
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Exemption notification gets effective only from date it got published in Official Gazette

Case Name : Adani Wilmar Ltd Vs Commissioner of Customs Bangalore (CESTAT  Bangalore)
Appeal Number : Customs Appeal No. 20277 of 2020
Date of Judgement/Order : 03/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled

Case Name : Sunny Kakkar Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52094 of 2018
Date of Judgement/Order : 06/02/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Security deposit is not governed by provisions of Section 27 of Customs Act

Case Name : Komatsu India Private Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40514 of 2022
Date of Judgement/Order : 13/01/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Reassessment by Deputy Commissioner after clearance of goods for home consumption is bad in law

Case Name : Holy Land Marketing Private Limited Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51055 of 2020
Date of Judgement/Order : 31/01/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Anti-dumping Duty cannot be demanded on the basis of expired notification

Case Name : C.J.Shah & Co. Vs C.C.Kandla (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 221 of 2012
Date of Judgement/Order : 23/01/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Duty paid against order assessing customs duty which was appealed is duty paid under protest

Case Name : Principal Commissioner of Customs (Import &
Appeal Number : General) Vs Cisco Systems India Pvt Ltd (Delhi High Court)
Date of Judgement/Order : CUSAA 33/2021, CM Nos. 30448/2021 & 35279/2022
Related Assessment Year : 25/01/2023
Courts : All High Courts (13909) Delhi High Court (3365)
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