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Custom Judgements



In the case of M/S Online Cargo v. Commissioner of Customs [CUSTOMS APPEAL NO. 51120 OF 2020], the Hon'ble Customs, Excise & Service Tax Appellate Tribunal ("the CESTAT") passed an interim order dated August 27, 2021 quashing the Customs Commissioner

Posted in Custom |   129 Views



In Commissioner of Customs v. M/S Agarwal Metals and Alloys [Civil Appeal No. 3411/2020 dated August 31, 2021], the present appeal has been filed by Commissioner of Customs, Kandla ("the Appellant") against the Order in Customs Appeal No. 11756 of 20

Posted in Custom |   152 Views



In Great Eastern Shipping Company Ltd. and Anr. Vs. Union of India and Ors [WRIT PETITION (CIVIL) No.4 OF 2013dated August 27, 2021], Great Eastern Shipping Company Ltd (GESCO) ("the Petitioner") has filed the current writ petition seeking relief to

Posted in Custom |   206 Views



In M/s. Sony India (P) Ltd. v. Union of India [Writ petition no. 4793 of 2021 dated August 12, 2021] the Hon’ble Telangana High Court directed the Custom Commissioner to amend the Bill of Entry ('BOE') so as to enable the Importer to claim refund of

Posted in Custom |   127 Views



In Principal Commissioner of Customs v. M/s M. D. Overseas Limited [Customs Appeal No. 51072 of 2020 dated August 13, 2021], arising out of Order-in-Appeal dated June 18, 2020 ('OIA'), the Commissioner of Customs (Appeals) had set aside the Assessmen

Posted in Custom |   114 Views



The Hon'ble Supreme Court of India in The Commissioner of Customs v. M/s Indo Rubber and Plastic Works [Civil Appeal No. 3685/2020 dated July 01, 2021] dismisses Revenue’s Special Leave Petition ('SLP') against the Customs Excise and Service Tax Appe

Posted in Custom |   128 Views



The Hon'ble Bombay High Court in case of M/s Minal Gems v. Union of India [WP. No. 7993 of 2021 dated July 07, 2021] directed the Adjudicating Authority to consider the prayers of provisional release of seized goods of the assessee, during the penden

Posted in Custom |   170 Views



The Hon'ble CESTAT Chandigarh in matter of M/sJ.S. Steel Traders v. the Commissioner of Customs, Ludhiana [Custom Appeal No. 60037 of 2021, Final Order No. 60840/2021 dated May 24, 2021] set aside the order passed by the Revenue Department, imposing

Posted in Custom |   134 Views



In M/s. Air India Ltd. v. Commissioner of Customs [Custom Appeal No. 40035 of 2021 – SM dated July 09, 2021], M/s Air India Ltd. ('the Appellant') was granted custodianship permission for the export of cargo. The Appellant, as a custodian, are duty b

Posted in Custom |   89 Views



In M/s. Sattva CFS & Logistics Private Limited v. The Commissioner of Customs [Custom Appeal No. 41681 of 2021 decided on July 15, 2021] M/s. Sattva CFS & Logistics Private Limited ('the Appellant') contended that the Directorate of Revenue Intellige

Posted in Custom |   225 Views