Custom Judgements
Interest of 15% is allowed on delayed refund of deemed-export duty-drawback
Bimal Jain 19 February 2024 at 16:51
The Hon'ble Supreme Court in the case of Union of India and Ors. v. M/s. B.T. Patil and Sons Belgaum (Construction) Pvt. Ltd. [Civil Appeal No. 7238 of 2009 dated February 05, 2024] upheld the decision of the Hon'ble Division Bench of High Court of K
Sufficient reasons are required to sustain the charge of abatement
Bimal Jain 21 November 2023 at 16:39
The CESTAT Bangalore, in the case of Mr. Rafeek K.T. v. Commissioner of Customs, Cochin [Customs Appeal No. 20074 of 2020 dated October 25, 2023] allowed the Appeal and held that the penalty cannot be imposed on the Appellant solely based on the retr
The CESTAT, Bangalore in the case of The Commissioner of Customs v. M/s. Kronos Systems India Pvt. Ltd. [Customs Appeal No. 558 of 2010 dated October 20, 2023] held that, the Kronos 4500 Touch ID terminal chips are classifiable under the category of
Gaming laptops are Automatic data Processing Machines and not Video Game Console
Bimal Jain 29 August 2023 at 09:38
The CESTAT, Chennai in M/s. Asus India Private Limited v. Commissioner of Customs [Customs Appeal No. 42563 of 2018 dated August 03, 2023] held that, gaming laptops are classifiable under Customs Tariff Heading 8471 as "Automatic data processing mach
Customs dues do not impact the rights of secured creditors
Bimal Jain 26 August 2023 at 09:47
The Hon'ble Supreme Court in Industrial Development Bank of India v. Superintendent of Central Excise and Customs and Others [Civil Appeal No. 2568 of 2013 dated August 18, 2023] set aside the order passed by the division bench of the Hon'ble Andhra
Minor mismatch due to adoption of standard method, not a mis-declaration
Bimal Jain 23 August 2023 at 10:24
The CESTAT, Ahmedabad in Kalpataru Transmission Ltd. v. C.C. Mundra [Customs Appeal No. 10674/2015-SM dated July 28, 2023]held that in case of slight variation in weight due to adoption of standard theoretical method and after payment of differential
The CESTAT, Ahmedabad, in Neeraj Sharma v. Commissioner of Customs, Kandla [Customs Appeal No. 12056 of 2018-DB dated July 24, 2023] set aside the order passed by the Adjudicating authority on that matter which is already been adjudicated and held su
No penalty in case of commission of illegal act without mens rea
Bimal Jain 14 July 2023 at 10:51
The Hon'ble Delhi High Court in Rajeev Khatri v. Commissioner of Customs [(Export) (CUSAA 3/2021 & CM APPL. 5517/2021 dated July 4, 2023)] set aside the penalty order passed under Section 112(a) of the Customs Act, 1962 ("the Customs Act") and held t
The CESTAT, Bangalore in M/s. Xiaomi Technology India Limited v. The Commissioner of Customs [Customs Appeal No. 20653 of 2021dated July 07, 2023] set aside the order of Commissioner (Appeal) and held that the Liquid Crystal Display ("LCD") Panels ar
The CESTAT, New Delhi in the matter of M/s Classic Interiors v. Commissioner of Customs, New Delhi [Customs Appeal No. 51454 of 2022 dated January 12, 2023] modified the order of the Commissioner of Customs(Appeals), to the extent that the amount of
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