Custom Judgements



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

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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

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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

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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

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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

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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

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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

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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

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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

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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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