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Mere CA Certificate insufficient to prove incidence of duty: CESTAT directs re-examination
Case Law Details
- Case Name
- Pelican Rubber Ltd Vs Commissioner of Customs (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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Pelican Rubber Ltd Vs Commissioner of Customs (CESTAT Hyderabad)
Introduction: In a landmark case of Pelican Rubber Ltd Vs Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Hyderabad gave a significant ruling regarding proof of duty incidence. It emphasized that a Chartered Accountant’s (CA) certificate alone isn’t sufficient to prove the incidence of duty, remanding the case back to the Original Authority for re-examination.
Analysis: The main issue revolved around the principle of unjust enrichment, as stipulated under Sections 27(2)(a) &am...
