Brihanmumbai Custom Brokers Association
Login    
 

CASE LAWS


Sr. No. Year Case Court Remarks Action
1 2019 CB PARTHIV DAVE VS AHMEDABAD CESTAT CESTAT, Ahmedabad CB PENALISED U/SEC 114 FOR ABETTING LOSS OF REVENUE CASE LAWS -- CB PENALISED U/SEC 114 FOR ABETTING LOSS OF REVENUE -- CB PARTHIV DAVE -- AHMEDABAD CESTAT
2 2012 M/S. CHAKIAT AGENCIES & M/S.SOJI KURIAKOSE VS COMM. OF CUSTOMS (EXPORTS), CHENNAI CESTAT, CHENNAI CB CANNOT BE EXPECTED TO EXAMINE AND ENSURE NATURE OF GOODS IN CONSIGNMENT CASE LAWS -- CB CANNOT BE EXPECTED TO EXAMINE AND ENSURE NATURE OF GOODS IN CONSIGNMENT -- CHENNAI CESTAT SETS ASIDE PENALTY U/SEC 114
3 2023 M/S HOLY LAND MARKETING Pvt. Ltd. VS COMM. OF CUSTOMS,NEW DELHI  CESTAT, NEW DELHI
ASSESSMENT ORDER CANNOT BE ISSUED ONCE GOODS CLEARED ON PAYMNT OF DUTY CASE LAWS -- ASSESSMENT ORDER CANNOT BE ISSUED ONCE GOODS CLEARED ON PAYMNT OF DUTY -- NEW DELHI CESTAT UPHELDS COMM. APPEALS ORDER REJECTING RE-ASSESSMENT -- HOLY LAND MARKETING
4 2020 CESTAT BANGALORE VS ADANI WILMAR
CESTAT, BANGALORE NOTIFICATION EFFECTIVE DATE -- ONLY AFTER DIGITALLY SIGNED AND UPLOADED AND GAZETTED -- NOT THE DATE OF ISSUE CASE LAWS -- NOTIFICATION EFFECTIVE DATE -- ONLY AFTER DIGITALLY SIGNED AND UPLOADED AND GAZETTED -- NOT THE DATE OF ISSUE -- CESTAT BANGALORE --- ADANI WILMAR
5 2010 M/S GODREJ SARA LEE LTD. VS THE EXCISE AND TAXATION OFFICER-
CUM-ASSESSING AUTHORITY & ORS.
THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
Tax Authorities Should Maintain Discipline To Follow Decisions Of Higher Authorities CASE LAWS -- Tax Authorities Should Maintain Discipline To Follow Decisions Of Higher Authorities : Supreme Court
6 2023 TECHNOCRAFT INDUSTRIES (I) LTD. VS THE UNION OF INDIA, THE DGFT, MINISTRY OF COMMERCE & INDUSTRY, DEPT. OF COMMERCE, THE ADD. DGFT, THE COMM. OF CUSTOMS NSII, RAIGAD BOMBAY HIGH COURT
DGFT REJECTS MEIS CLAIM AGAINST AMENDMENT CERTIFICATE ISSUED MANUALLY BY CUSTOMS AS S/BILLS NOT UPLOADED ON SYSTEM CASE LAWS -- DGFT REJECTS MEIS CLAIM AGAINST AMENDMENT CERTIFICATE ISSUED MANUALLY BY CUSTOMS AS S/BILLS NOT UPLOADED ON SYSTEM - MUMBAI HIGH COURT DIRECTS CUSTOMS & DGFT TO SUBMIT AFFIDAVIT FOR STEP TAKEN
7 2023 DELHI HIGH COURT VS GREEN VIEW LOGISTICS
DELHI HIGH COURT
WRONG HS CODE BY SHIPPER -- DEPT ALLOWS SHIPMENT WITH DUE AMENDMENT -- CB LIC RESTORED AS ERROR TO ADVISE SHIPPER NOT MISCONDUCT UNDER CBLR CASE LAWS -- WRONG HS CODE BY SHIPPER -- DEPT ALLOWS SHIPMENT WITH DUE AMENDMENT -- CB LIC RESTORED AS ERROR TO ADVISE SHIPPER NOT MISCONDUCT UNDER CBLR -- DELHI HIGH COURT -- GREEN VIEW LOGISTICS
8 2021 M/S. HERA SHIPPING SOLUTIONS PVT. LTD. VS COMMISSIONER OF CUSTOMS, CHENNAI CESTAT, CHENNAI NO PROOF OF ABETMENT BY CB - CESTAT SETS ASIDE PENAL ACTION U/SEC 114 CASE LAWS -- NO PROOF OF ABETMENT BY CB - CESTAT SETS ASIDE PENAL ACTION U/SEC 114 -- HERA SHIPPING SOLUTIONS P LTD
9 2023 THE COMM. OF CUSTOMS PREVENTIVE KERALA., THE DEVELOPMENT COMM. COCHIN SEZ VS ASHWIN GOLD PVT. LTD, K.O. ANTO, PROPRIETOR, M/S. KALLARACKAL JEWELLERS, M/S. JOYALUKKAS INDIA PVT. LTD, KERALA HIGH COURT
GOODS LYING IN UNCLEARAED AREA CANNOT BE CONFISCATED BY CUSTOMS CASE LAWS -- GOODS LYING IN UNCLEARAED AREA CANNOT BE CONFISCATED BY CUSTOMS-- KERALA HIGH COURT SETS ASIDE PENAL ACTION
10 2013 SANOFI INDIA LIMITED VS C.C.E. & S.T.- SURAT-II, SURAT CESTAT, Ahmadabad MALAFIDE INTENTION OF EMPLOYEES CANNOT BE ATTRIBUTED TO EMPLOYER CASE LAWS -MALAFIDE INTENTION OF EMPLOYEES CANNOT BE ATTRIBUTED TO EMPLOYER - AHMEDABAD CESTAT DELETES PERSONAL PENALTY
11 2023 M/S. IB TRACK SOLUTIONS PVT LTD., VS STATE OF KARNATAKA MR. SUNIL S.
PATIL SR. INTELLIGENCE OFFICER, DRI
KARNATAKA HIGH COURT
TEMPERED RFID E-SEALS AMOUNTS TO COMPROMISING SECURITY -- KARNATAKA HIGH COURT APPROVES CRIMINAL PROCEEDINGS AGAINST MANAGING DIRECTOR CASE LAWS -- TEMPERED RFID E-SEALS AMOUNTS TO COMPROMISING SECURITY -- KARNATAKA HIGH COURT APPROVES CRIMINAL PROCEEDINGS AGAINST MANAGING DIRECTOR -- IB TRACK SOLUTIONS P LTD
12 2023 CHENNAI CESTAT VS ARS STEELS& ALLOY
CESTAT, CHENNAI GOODS EXAMINED 100% AND FOUND AS DECLARED -- PSI CERT ISSUED BY BRANCH CANNOT BE CONSIDERED AS IMPROPER IMPORT U/SEC 111(d) - PENALTY U/SEC 112(a) SET ASIDE CASE LAWS -- GOODS EXAMINED 100% AND FOUND AS DECLARED -- PSI CERT ISSUED BY BRANCH CANNOT BE CONSIDERED AS IMPROPER IMPORT U/SEC 111(d) - PENALTY U/SEC 112(a) SET ASIDE -- CHENNAI CESTAT - ARS STEELS& ALLOY
13 2023 HEWLETT PACKARD V/S COMM NHAVA SHEVA
SUPREME COURT
PORTABLE COMPUTERS CANNOT BE CLASSIFIED UNDER 8471 30 10 ON CRITERIA OF WEIGHT, LESS THAN 10 KGS -- SUPREME COURT ACCEPTS CTH 8471 50 00 AS DECLARED CASE LAWS -- PORTABLE COMPUTERS CANNOT BE CLASSIFIED UNDER 8471 30 10 ON CRITERIA OF WEIGHT, LESS THAN 10 KGS -- SUPREME COURT ACCEPTS CTH 8471 50 00 AS DECLARED -- HEWLETT PACKARD V/S COMM NHAVA SHEVA
14 2023 CESTAT CHENNAI SETS ASIDE REJECTION VS KOMATSU INDIA P LTD
CESTAT, CHENNAI CASH SECURITY DEPOSIT IS NOT CUSTOMS DUTY -- TIME LIMITATION U/SEC 27(1) FOR REFUND NOT APPLICABLE CASE LAWS -- CASH SECURITY DEPOSIT IS NOT CUSTOMS DUTY -- TIME LIMITATION U/SEC 27(1) FOR REFUND NOT APPLICABLE -- CESTAT CHENNAI SETS ASIDE REJECTION -- KOMATSU INDIA P LTD
15 2023 CESTAT NEW DELHI VS SHRI BALAJI CERAMIC PRODUCTS
CESTAT, NEW DELHI REIMPORT OF EXPORTED GOODS -- CHANGE IN POLICY FROM FREE TO RESTRICTED DOES NOT APPLY TO GOODS EXPORTED BEFORE THE DATE OF RESTRICTION CASE LAWS -- REIMPORT OF EXPORTED GOODS -- CHANGE IN POLICY FROM FREE TO RESTRICTED DOES NOT APPLY TO GOODS EXPORTED BEFORE THE DATE OF RESTRICTION -- CESTAT NEW DELHI - SHRI BALAJI CERAMIC PRODUCTS
16 2023 CESTAT NEW DELHI VS CIPRA ENTERPRISES
CESTAT, NEW DELHI WRONGLY CLAIMED BENEFIT UNDER MEIS -- BEING UNAWARE OF COUNTRY OF ORIGIN -- FINE/PENALTY REDUCED AS GOODS NOT PROHIBITED CASE LAWS -- WRONGLY CLAIMED BENEFIT UNDER MEIS -- BEING UNAWARE OF COUNTRY OF ORIGIN -- FINE-PENALTY REDUCED AS GOODS NOT PROHIBITED- CESTAT NEW DELHI -- CIPRA ENTERPRISES
17 2020 NEW DELHI CESTAT SETS ASIDE ORDER VS DM MARKETING
CESTAT, NEW DELHI REJECTION OF DECLARED VALUE WITHOUT REASONS U/RULE 12 OF CVR AND RE-DETERMINATION U/RULE 5 NOT ACCEPTABLE CASE LAWS -- REJECTION OF DECLARED VALUE WITHOUT REASONS U-RULE 12 OF CVR AND RE-DETERMINATION U-RULE 5 NOT ACCEPTABLE -- NEW DELHI CESTAT SETS ASIDE ORDER -- DM MARKETING
18 2022 MUMBAU CESTAT SETS ASIDE PENALTY LEVIED U/SEC 111(m) VS OBEROI CONSTRUCTIONS
CESTAT, MUMBAI CHANGED CTH ACCEPTED BY IMPORTER CANNOT BE MIS-DECLARATION CASE LAWS -- CHANGED CTH ACCEPTED BY IMPORTER CANNOT BE MIS-DECLARATION - MUMBAU CESTAT SETS ASIDE PENALTY LEVIED U/SEC 111(m)-- OBEROI CONSTRUCTIONS
19 2023 ELAN ELECTRONICS INDIA VS COMM. OF CUSTOMS (APPEAL), NEW DELHI CESTAT, NEW DELHI DUTY PAID GOODS STORED U/SEC 49 FOR COMPLIANCE-- RE-EXPORT ALLOWED -- PERIOD OF LIMITATION SEC 27(1) NOT APPLICABLE-- DUTY REFUND ALLOWED CASE LAWS -- DUTY PAID GOODS STORED U-SEC 49 FOR COMPLIANCE-- RE-EXPORT ALLOWED -- PERIOD OF LIMITATION SEC 27(1) NOT APPLICABLE-- DUTY REFUND ALLOWED-- CESTAT NEW DELHI-- ELAN ELECTRONICS INDIA
20 2023 PERFECT IMPORTERS AND DISTRIBUTORS (INDIA) PVT. LTD. VS UNION OF INDIA GUJARAT HIGH COURT B/E FILED BETWEEN DATES OF PROVISIONAL AND FINAL NOTF --ADD NOT APPLICABLE CASE LAWS -- B/E FILED BETWEEN DATES OF PROVISIONAL AND FINAL NOTF --ADD NOT APPLICABLE -- GUJARAT HIGH COURT ALLOWS REFUND WITH INTEREST
21 2023 HIGHLIGHTS / CATCH NOTES UPDATES PERSON WORKING IN THE CAPACITY OF CONSULTANT CANNOT BE DEEMED WORKMAN plus more... Updates - PERSON WORKING IN THE CAPACITY OF CONSULTANT CANNOT BE DEEMED WORKMAN"" plus more...
22 2022 M/S. SANMAN TRADE IMPEX LTD. VS COMM. OF CUSTOMS-NHAVA SHEVA-III CESTAT, MUMBAI IF NO DATE IS AVAILABLE ON THE O-IN-O DATE OF RECEIPT TO BE CONSIDERED FOR CONDONATION OF DELAY CASE LAWS -- IF NO DATE IS AVAILABLE ON THE O-IN-O DATE OF RECEIPT TO BE CONSIDERED FOR CONDONATION OF DELAY -- CESTAT MUMBAI -- SANMAN TRADE IMPEX LTD
23 2022 M/S. K.Y. CONTINENTAL INTERIORS PVT. LTD. VS COMM. OF CUSTOMS, JAIPUR CESTAT, NEW DELHI NEW DELHI CESTAT ORDERS CUSTOMS TO DESEAL MACHINERY FOR INSTALLATION AND MANUFACTURE ACTIVITIES -- DGFT EXTENDS TIME TO FULFILL EPCG EXPORT OBLIGATIONS CASE LAWS -- DGFT EXTENDS TIME TO FULFILL EPCG EXPORT OBLIGATIONS -- NEW DELHI CESTAT ORDERS CUSTOMS TO DESEAL MACHINERY FOR INSTALLATION AND MANUFACTURE ACTIVITIES -- K Y CONTINENTAL INTERIORS P LTD
24 2022 VALBAUX MINETECH VS GUJARAT HIGH COURT
GUJARAT HIGH COURT
GOODS DETAINED FOR OVER TWO YEARS AND PENDING INVESTIGATION FOR SUSPECTING COO -- HIGH COURT RELEASES GOODS PROVISIONALLY CASE LAWS -- GOODS DETAINED FOR OVER TWO YEARS AND PENDING INVESTIGATION FOR SUSPECTING COO -- HIGH COURT RELEASES GOODS PROVISIONALLY --VALBAUX MINETECH -- GUJARAT HIGH COURT
25 2023 C.C. - KANDLA VS GOODEARTH MARITIME LTD CESTAT, AHMEDABAD IF STAY ORDER NOT GRANTED WITHIN 3 MONTHS REFUND MUST BE GIVEN CASE LAWS -- IF STAY ORDER NOT GRANTED WITHIN 3 MONTHS REFUND MUST BE GIVEN -- GOODEARTH MARITIME LTD --CESTAT AHMEDABAD
26 2023 RAGHAV INTERNATIONAL THROUGH PROPRIETOR VISHAL BHARATBHUSHAN JAIN & OTHERS VERSUS UNION OF INDIA & ANR. GUJARAT HIGH COURT SCN ISSUED AFTER 5-10 YEARS FOR RECOVERY OF EXCESS DRAWBACK - CASE LAWS -- SCN ISSUED AFTER 5-10 YEARS FOR RECOVERY OF EXCESS DRAWBACK -- GUJARAT HIGH COURT QUASHES ORDER -- RAGHAV INTERNATIONAL
27 2023 COMM. OF CUSTOMS, LUDHIANA VERSUS M/S OSWAL WOOLEN MILLS LTD AND MONTE CARLO FASHION LTD
CESTAT CHANDIGARH IF APPEAL NOT ADMITTED CUSTOMS MUST REFUND DUTY WITH INTEREST IF DELAYED BEYOUND 3 MONTHS CASE LAWS -- IF APPEAL NOT ADMITTED CUSTOMS MUST REFUND DUTY WITH INTEREST IF DELAYED BEYOUND 3 MONTHS
28 2023 M/S. DCM HYUNDAI LTD. VERSUS COMM. OF GST & CENTRAL EXCISE, CHENNAI CESTAT CHENNAI SCN ISSUED U/SEC 28 FOR INTEREST ON BONDED GOODS BEYOND BONDING PERIOD CASE LAWS -- SCN ISSUED U/SEC 28 FOR INTEREST ON BONDED GOODS BEYOND BONDING PERIOD -- CESTAT CHENNAI RULES SCN VOID -- DCM HYUNDAI LTD
29 2023 MANOJ KUMAR DHARIWAL VS THE ASST. COMM. OF CUSTOMS, CHENNAI THE HIGH COURT OF JUDICATURE AT MADRAS HIGH COURT REJECTS APPEAL FILED AFTER GAP OF 16 YEARS.DIRECTS IMPORTER TO PAY DIFFERNTIAL DUTY CASE LAWS -- HIGH COURT REJECTS APPEAL FILED AFTER GAP OF 16 YEARS -- DIRECTS IMPORTER TO PAY DIFFERNTIAL DUTY -- HIGH COURT MADRAS -- MANOJ KUMAR DHARIWAL
30 2023 COMMISSIONER OF CUSTOMS (PREVENTIVE) VERSUS MUSTAN TAHERBHAI SUPREME COURT LIABILITY OFCUSTOMS DUTY ON IMPORTER; VESSEL OWNER IS IMPORTER AND NOT VESSEL CASE LAWS -- LIABILITY OFCUSTOMS DUTY ON IMPORTER -- VESSEL OWNER IS IMPORTER AND NOT VESSEL -- SUPREME COURT V/S COMM OF CUSTOMS --MUSTAN TAHERBHAI