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Customs Act: HC grants bail to accused as Gold Value was than less Rs. 1 Crore

Case Name : Ronak Soni Son of Hariram soni Vs Union of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Misc. Bail Application No. 16868/2022
Date of Judgement/Order : 27/01/2023
Related Assessment Year :
Courts : All High Courts (13909) Rajasthan High Court (377)
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Redemption Fine cannot be demanded merely for issue of PSI certificate by Branch Office

Case Name : ARS Steels & Alloy International Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40439 of 2022
Date of Judgement/Order : 18/01/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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High Court can’t answer classification of products under Customs Tariff Act as it requires Technical Analysis: Calcutta HC

Case Name : Harsh Polyfabric Pvt Ltd Vs Union of India And Ors (Calcutta High Court)
Appeal Number : WPO No. 588 of 2019
Date of Judgement/Order : 10/01/2023
Related Assessment Year :
Courts : All High Courts (13909) Calcutta High Court (838)
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No custom duty recovery on import of aircrafts in absence of findings by Competent Authority

Case Name : Chimes Aviation Private Limited Vs Commissioner of Customs (CESTAT Delhi )
Appeal Number : Customs Appeal No. 55387 of 2013
Date of Judgement/Order : 20/01/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Mere wrong classification doesn’t amount to mis-declaration/ mis-statement

Case Name : Midas Fertchem Impex Pvt Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52239 of 2021
Date of Judgement/Order : 13/01/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Import of urea through STC, MMTC and Indian Potash Limited is permissible as per ITC (HS) Policy 2009-2015

Case Name : Sunita Commercials P Ltd Vs C.C (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.10704 of 2020
Date of Judgement/Order : 16/01/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Goods released as department failed to prove the smuggled nature of goods

Case Name : Dharmesh B. Bhavsar Vs Principal Commissioner (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51095 of 2020
Date of Judgement/Order : 17/01/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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HC dismisses revenue Appeal against CAAR ruling in Amazon case for delay in filing

Case Name : Commissioner of Customs (Import)Vs Amazon Seller Services Pvt Ltd (Delhi High Court)
Appeal Number : CUSAA 179/2022 & CM APPL. 52192/2022
Date of Judgement/Order : 13/01/2022
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Method of computation of transaction value of export of goods shall be as per Custom Valuation Rules

Case Name : In re Shiv Shakti Minechem (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/02/2023
Date of Judgement/Order : 19/01/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Classification of to be imported Rolls Made of Polyester, Taffeta, Satin Etc.

Case Name : In re Mahaveer Impex (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/01/2023
Date of Judgement/Order : 17/01/2023
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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