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19939900Section 111(b) Section 112 Section 110 Section 112(a) Section 108 Section 123 Section 2(33) Section 24 Section 60 Section 138B Section 110(2) Section 125(1) --
Shri Chandra Prakash v. Commissioner of Customs, Lucknow 2026 TaxPub(EX) 103
, CESTAT, Allahabad, Customs Appeal No. 70037 of 2026, Final Order No. 70098/2026, 2026-04-15

19939700Section 1 Section 1(2) Section 108 Section 124 Section 28 Section 111(m) Section 77 Section 54(1) Section 46 Section 17(1) Section 60 Section 50 Section 85 Section 57 Section 54] Section 112 Section 114A Section 28AA Section 114AA --
Karl Mayer STOLL Textilmaschinenfabrik GmbH (formerly known as Karl Mayer Textilmaschinenfabrik GmbH), M/s. Karl Mayer India Private Limited v. Union of India, The Deputy Commissioner of Customs, Customs Commissionerate, Nhava Sheva-V, Raigad 2026 TaxPub(EX) 101
, High Court of Bombay, Writ Petition Nos. 7882 & 10561 of 2023, Writ Petition No. 316 of 2024, 2026-04-15

19939500Section 28(4) Section 12 Section 2) --
Commissioner of Customs (Import), Mumbai v. GOQii Technologies Private Limited 2026 TaxPub(EX) 99
, CESTAT, Mumbai, Customs Appeal No. 85064 of 2025, Final Order No. A/85553/2026, 2026-04-13

19939600Section 110A Section 2(33) Section 17(1) Section 125 Section 123 Section 110A) --
M/s Global Copier System v. Commissioner of Customs, Ludhiana 2026 TaxPub(EX) 100
, CESTAT, Chandigarh, Customs Appeal No. 60031 of 2026, Final Order No. 60303/2026, 2026-04-13

19939800Section 14 --
Khatau Narbheram & Co. v. Commissioner of Customs, Visakhapatnam 2026 TaxPub(EX) 102
, CESTAT, Hyderabad, Customs Appeal No. 28471 of 2013, Final Order No. A/30209/2026, 2026-04-13

19913500Section 11B --
M/s Akasaka Electronic Ltd. v. Commissioner of Customs (Import), Mumbai 2026 TaxPub(EX) 84
, CESTAT, Mumbai, Customs Appeal No. 86618 of 2022, Final Order No. A/85552/2026, 2026-04-10

19913600Section 111(l) Section 114A Section 110 Section 108 Section 111(m) Section 114(A) Section 46(4) Section 14(1) --
M/s. Anand Impex v. Commissioner of Customs (Preventive), New Delhi 2026 TaxPub(EX) 85
, CESTAT, New Delhi, Customs Appeal No. 51452 of 2023, Final Order No. 50699/2026, 2026-04-10

19913800
Commissioner of Customs, Chennai v. M/s. Karma Health Care Ltd. 2026 TaxPub(EX) 87
, CESTAT, Chennai, Customs Appeal No. 42457 of 2015, Final Order No. 40482/2026, 2026-04-10

19914200Section 28(4) Section 114A Section 28AA --
K.A. Enterprises v. Commissioner of Customs, Indore 2026 TaxPub(EX) 91
, CESTAT, New Delhi, Customs Appeal No. 50622 of 2024, Final Order No. 50701/2026, 2026-04-10

19914500Section 110 Section 111 Section 110A --
M/s Savirama Traders v. Principal Commissioner of Customs, Ludhiana 2026 TaxPub(EX) 94
, CESTAT, Chandigarh, Customs Appeal No. 60038 of 2026, Final Order No. 60300/2026, 2026-04-10

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