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Advance Ruling by CAAR maintainable as question not pending for consideration

Case Name : Directorate of Revenue Intelligence Vs Spraytec India Ltd (Delhi High Court)
Appeal Number : CUSAA 155/2022 and CM No. 47698/2022
Date of Judgement/Order : 11/01/2023
Related Assessment Year :
Courts : All High Courts (14153) Delhi High Court (3416)
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Duty exemption available as there is no transfer in violation of actual user condition

Case Name : Commissioner of Customs Vs Galaxy Surfactants Ltd (Bombay High Court)
Appeal Number : Custom Appeal No. 50 of 2007
Date of Judgement/Order : 06/01/2023
Related Assessment Year :
Courts : All High Courts (14153) Bombay High Court (1906)
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No demand in case DGCA found that use of Aircraft was in accordance with permit granted

Case Name : Bharat Hotels Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 60 of 2010
Date of Judgement/Order : 19/01/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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Imposition of penalty u/s 112(a) on customs broker unjustified once KYC of importer is undisputed

Case Name : Shri Hari Prabhu Vs M. Thirumalai Thiyagarajan (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40401 and 40402 of 2021
Date of Judgement/Order : 25/01/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Classification of ‘Data Projector’ for use in schools, business meetings

Case Name : In re Audio Distribution House Pvt. Ltd. (CAAR Mumbai)
Appeal Number : Advance Ruling Nos. CAAR/Mum/ARC/04/2023
Date of Judgement/Order : 01/02/2023
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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Classification of `Optoma Creative Touch 3-series Interactive Flat Panel (IFP)

Case Name : In re Compuage Infocom Ltd. (CAAR Mumbai)
Appeal Number : Advance Ruling Nos. CAAR/Mum/ARC/03/2023
Date of Judgement/Order : 31/01/2023
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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Classification of stepper motor under Sub-heading 85011012

Case Name : In re Hitachi Astemo FIE Private limited (CAAR Delhi)
Appeal Number : Advance Ruling No. CAAR/Del/Hitachi/04/2023
Date of Judgement/Order : 02/02/2023
Related Assessment Year :
Courts : Advance Rulings (3785) CAAR (249)
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No need to rely on website & Wikipedia for meaning, when test reports of product by laboratories are available

Case Name : Pradipkumar P Patel Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10047 of 2022
Date of Judgement/Order : 25/01/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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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 (14153) Rajasthan High Court (390)
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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 (3928) CESTAT Chennai (649)
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