CESTAT Allows 12% IGST on Poultry Machinery Parts as Beneficial Circular Applies Retrospectively

Quality Systems And Equipments Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai) In Quality Systems And Equipments Pvt. Ltd. Vs. Commissioner of Customs–Nhava Sheva (CESTAT Mumbai), the appeal challenged the confirmation of differential IGST of ₹63,36,223 demanded under Section 28(4) of the Customs Act, 1964, along with interest under Section 28AA, redemption fine of ₹1 crore under Section 111(m), and penalties under Sections 114A, 114AA and 112(a). The dispute concerned imports of “Poultry Keeping Machinery” and its parts between September 2017 and December 2021, classified under...