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17938800Section 114 Section 113 Section 51 --
Akansha Logistics v. Commr. of Cus. 2024 TaxPub(EX) 508
, CESTAT, New Delhi, Customs Appeal No. 55724 of 2023 [DB], Final Order No. 58840/2024, 2024-10-17

17940300Section 130 Section 117 Section 64(d) --
Commr. of Cus. v. Ganesh Benzoplast Ltd. 2024 TaxPub(EX) 523
, High Court of Bombay, Custom Appeal (L) No. 28294 of 2024 with Interim Application (L) No. 28666 of 2024 in Custom Appeal (L) No. 28294 of 2024, 2024-10-17

17941100Section 123 Section 108 --
Mohd. Abdul Razzak v. Pr. Commr. of Cus. 2024 TaxPub(EX) 531
, CESTAT, Hyderabad, Customs Appeal No. 30330 of 2024, Final Order No. A/30382/2024, 2024-10-16

17941500Section 2 Classification of goods - Imported Roasted Cashew Kernel - Classification changed by department merely based on Test Report - Validity of -- Assessee-company imported goods declaring the same as Roasted Cashew Kernel and classified the same ...
Olam Agro India (P) Ltd. v. C.C. 2024 TaxPub(EX) 535
, CESTAT, Hyderabad, Customs Appeal No. 30310 of 2021, Final Order No. A/30380/2024, 2024-10-16

17941900Section 28(1), Proviso Demand of duty - Import of duty-free goods based on valid licence - License cancelled ab initio due to fraud committed by original license holder - Demand of duty against assessee--Validity of -- Assessee purchased Focus Market Scheme license from open market and utilized the same to import duty ...
Petrochem Middle East India (P) Ltd. v. Commr. of Cus. 2024 TaxPub(EX) 539
, CESTAT, Ahmedabad, Customs Appeal No. 11701 of 2016-DB, Final Order No. 12373 / 2024, 2024-10-16

17941000Section 28(4) Section 149 Section 154 Section 3 Section 68 Section 80J(1) --
Micromax Informatics Ltd. v. Commr. of Cus. 2024 TaxPub(EX) 530
, CESTAT, New Delhi, Customs Miscellaneous Application No. 51935 of 2024 in Customs Appeal No. 50059 of 2020, Miscellaneous Order No. 50512/2024, 2024-10-16

17938700Section 27 Section 27A Section 11BB Section 244A --
Ajay Industrial Corpn. Ltd. v. Dy. C.C. 2024 TaxPub(EX) 507
, High Court of Bombay, Writ Petition No. 13314 of 2024, 2024-10-15

17939500Section 25 Section 3 Section 54(3) --
Chalissery Kirana Merchant v. Commr. of Cus. 2024 TaxPub(EX) 515
, CESTAT, Bangalore, Customs Appeal No. 21048 of 2016, Customs Appeal No. 21063 of 2016, Final Order No. 20987 - 20988 / 2024, 2024-10-15

17942100Section 23 Demand of duty - Imported goods destroyed due to fire - Denial of benefit of exemption notification for not using the goods in final product - Validity of -- Assessee imported waste papers to be used in manufacturing of Craft Paper and availed benefit of con ...
Sennar Paper & Boards Ltd. v. Commr. of Cus. 2024 TaxPub(EX) 541
, CESTAT, Chennai, Customs Appeal No. 42775 of 2014, Final Order No. 41292/2024, 2024-10-15

17940700Section 76 Section 75A Section 28AA Section 114AA Section 75(1) Section 5 Section 84) Section 108 --
Innovative Crafts v. UOI & Ors. 2024 TaxPub(EX) 527
, High Court of Delhi, W.P. (C) No. 14232/2022 & CM Appls. 43462/2022, 45597/2022, 2024-10-15

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