| 18872200 | Section 114(i) Revocation of Customs Broker Licence - Forfeiture of security deposit - Levy of penalty - -- Adjudicating authority imposed penalty upon the custom broker alleging that it failed to act in acco ...
Purshotam Chatrabhuj Thackar v. C.C. 2025 TaxPub(EX) 3
, CESTAT, Ahmedabad, Customs Appeal No. 10140 of 2024-DB, Final Order No. 10079 / 2025, 2025-01-31
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| 18873100 | Section 114A Penalty under section 114AA - No evidence of collusion between assessee and custom broker - Validity of - -- Adjudicating Authority issued show cause notice to assessee to recover differential duty of customs ...
Spectro Lab Equipments (P) Ltd. v. C.C. 2025 TaxPub(EX) 12
, CESTAT, New Delhi, Customs Appeal No. 53817 of 2018, Final Order No. 50105/2025, 2025-01-29
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| 18872300 | Section 2 Classification of goods - Import of Epoxidised Soya Bean Oil - Allegation of mis-declaration of goods - -- Assessee imported |Epoxidised Soya Bean Oil| (ESBO), classifying it under CTH 3812 3990 instead of C ...
Sankhla Industries v. C.C. 2025 TaxPub(EX) 4
, CESTAT, Chennai, Customs Appeal No. 40399 of 2023, Final Order No. 40134 / 2025, 2025-01-29
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| 18873000 | Section 75A Section 51 Section 27A Section 18 Section 110A Section 74 Section 75(2) --
Siddhachalam Exports (P) Ltd. v. C.C. 2025 TaxPub(EX) 11
, CESTAT, New Delhi, Customs Appeal No. 51977 of 2022, Order No.- Final Order No. 50104/2025, 2025-01-29
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| 18873300 | Section 28(1) Section 112 --
TDK India (P) Ltd. v. Pr. Commr. of Cus. 2025 TaxPub(EX) 14
, CESTAT, New Delhi, Customs Appeal No. 51063 of 2020, Final Order No. 50108 /2025, 2025-01-28
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| 18872500 | Section 112(a) Penalty under section 112(a) - Mis-declaration of goods - Goods declared as lead ingots instead of zinc ingots - No intention to evade duty -- Assessee imported a consignment under two Bills of Entry (BEs) declaring goods as |lead ingots. Howe ...
SB International v. C.C. 2025 TaxPub(EX) 6
, CESTAT, New Delhi, Customs Appeal No. 51251 of 2022, Order No.- Final Order No. 50096 /2025, 2025-01-28
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| 18872600 | Section 28 Section 28AA Section 114A Section 114AA Section 111(m) Section 112 Section 12 Section 17 Section 128 Section 142 Section 17) Section 2(2) Section 2(25) Section 28(4) --
Secure Meters Ltd. v. Pr. Commr. of Cus. 2025 TaxPub(EX) 7
, CESTAT, New Delhi, Customs Appeal No. 51041 of 2020 with Customs Appeal No. 51137 of 2020, Order No.- Final Order No. 50093-50094/2025, 2025-01-28
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| 18872700 | Section 111(b) Confiscation of smuggled gold - Assessee failed to prove that sized goods was not smuggled - Validity of - -- Revenue intelligence intercepted assessee at railway station carrying gold articles with foreign mar ...
Kalle Gurappa v. C.C. 2025 TaxPub(EX) 8
, CESTAT, Hyderabad, Customs Appeal No. 30422 of 2024, Order No.- Final Order No. A/30037/2025, 2025-01-27
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| 18872900 | Section 114AA Levy of penalties under section 114AA - Smuggling of cigarettes - Assessee being delivery agent not aware of contents inside the container - -- Adjudicating authority imposed penalty on the assessee on the ground that by acts of omission and co ...
Ranesh Ghosh v. Commr. of Cus. 2025 TaxPub(EX) 10
, CESTAT, Kolkata, Customs Appeal No. 75003 of 2021, Customs Appeal Nos. 75004-75005 of 2021, Final Order No. 75154-75156/2025, 2025-01-27
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| 18872800 | Section 112(a)(i) Section 114AA Section 111 Section 108 Section 138B --
Puneet Singh v. Commr. of Cus. 2025 TaxPub(EX) 9
, CESTAT, Kolkata, Customs Appeal No. 75939 of 2024, Final Order No. 75117/2025, 2025-01-24
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