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CVD provision based on international treaty shall be interpreted as per treaty obligations

Case Name : Realstrips Limited Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 4495 of 2022
Date of Judgement/Order : 02/09/2022
Related Assessment Year :
Courts : All High Courts (13909) Gujarat High Court (1139)
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Oil in bunker tanks in engine room of vessel is classifiable under CTH 8908

Case Name : Navyug Ship Breaking Co. Vs C.C. Jamnagar (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 11031 of 2019
Date of Judgement/Order : 01/12/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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Classification of imported Processed API Betel-nut product known as Supari

Case Name : In re Shahnaz Commodities International (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/44,45&46/2022
Date of Judgement/Order : 07/12/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Classification of Processed API Betel-nut product known as SUPARI

Case Name : In re Rose Marry International (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/43/2022
Date of Judgement/Order : 06/12/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Customs broker doesn’t require to obtain certificate of bonafide exporter from any officer

Case Name : Surya Jyoti Global Logistics, Customs Broker Vs Commissioner of Customs, (Airport & General) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50789 of 2021
Date of Judgement/Order : 06/12/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Tribunal cannot reconsider its previous decision

Case Name : Commissioner of Central Excise Vs Tata Iron & Steel Company Ltd. (Orissa High Court)
Appeal Number : OTAPL Nos. 10, 12 & 19 of 2010
Date of Judgement/Order : 29/11/2022
Related Assessment Year :
Courts : All High Courts (13909) Orissa High Court (256)
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Penalty u/s 114AA leviable due to unauthorized modification/ alteration in shipping bill

Case Name : Euro International Vs Commissioner, Customs (Export) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52296 of 2021-SM
Date of Judgement/Order : 29/11/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Duty drawback already paid needs to be remitted as sale proceeds not received by exporter

Case Name : R K Overseas Vs Senior Intelligence Officer (Delhi High Court)
Appeal Number : W.P.(C) 8900/2021 & CM Appls. 27657/2021, 34449/2021
Date of Judgement/Order : 21/11/2022
Related Assessment Year :
Courts : All High Courts (13909) Delhi High Court (3365)
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Classification of imported Fuel Cell System for use in manufacturing of Hydrogen Fuel Cell Vehicles

Case Name : In re TATA Motors Ltd. (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/42/2022
Date of Judgement/Order : 05/12/2022
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Refund of SAD paid via DEPB Scrip is available

Case Name : Virgo Suitings Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86324 of 2019
Date of Judgement/Order : 02/12/2022
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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