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All CESTAT

Latest Posts in All CESTAT

Custodian of imported goods liable to pay customs duty on pilferage: CESTAT Delhi

February 5, 2025 66 Views 0 comment Print

CESTAT Delhi held that as per section 45 of the Customs Act, 1962, being the custodian of imported goods, appellant was burdened with the responsibility of safe custody of the imported goods.

No Service Tax Penalty If Tax dues Paid Before SCN: CESTAT Ahmedabad

February 1, 2025 159 Views 0 comment Print

CESTAT Ahmedabad rules that service tax with interest paid before a show cause notice (SCN) invalidates penalties under Section 78 of the Finance Act, 1994.

Service tax not leviable on allocation of head office expense by head office to branch

January 31, 2025 78 Views 0 comment Print

CESTAT Mumbai held that the allocation of head office executive and general administrative expenses by the head office of Standard Chartered Bank to India branch cannot be subjected to levy of service tax under the Finance Act, 1994.

For deciding application for “brand rate” relevant date deemed to be from date of conversion: CESTAT

January 30, 2025 150 Views 0 comment Print

Shipping bills, pertaining to export during the transition i.e. 01.02.2021 to 20.09.2021, were sought to be converted as having been undertaken on claim for drawback or in fulfillment of the scheme for which application was preferred on 25.10.2021.

Dual Custodianship of same goods Not Allowed: CESTAT Ruling in Customs Act Case

January 28, 2025 144 Views 0 comment Print

CESTAT Ahmedabad rules against dual custodianship on goods under Customs Act. Penalty set aside due to improper licensing and insurance issues. Key details here.

Customs Cannot Demand Duty After EODC unless DGFT challenges EODC

January 28, 2025 246 Views 0 comment Print

CESTAT found that Skipper Ltd. had fulfilled its obligations as verified by DGFT and Customs authorities, which had released performance bond. Judgment reiterated that once export obligation is certified as complete, customs authorities cannot demand duty or penalties unless DGFT challenges the EODC.

No Section 114AA penalty if customs broker not responsible for forging any documents

January 25, 2025 444 Views 0 comment Print

CESTAT Allahabad held that imposition of penalty u/s. 114AA of the Customs Act not justified since customs broker was not held responsible for forging any documents for clearance of goods. Accordingly, penalty imposed u/s. 114AA set aside.

Sovereign functions performed by ADDA is exempt from service tax: CESTAT Kolkata

January 23, 2025 288 Views 0 comment Print

CESTAT Kolkata held that Asansol Durgapur Development Authority [ADDA] performing sovereign functions on behalf of the State Government of West Bengal is exempt from service tax. Accordingly, service tax not leviable.

Customs: Enforcement of Investigating Agency’s Classification violates Self-Assessment Process

January 22, 2025 246 Views 0 comment Print

CESTAT Mumbai rules AO’s insistence on importer accepting investigating agency’s classification violates self-assessment under Section 17 of the Customs Act.

No confiscation of seized Gold under Customs Act based on invalid Letter Of Approval

January 21, 2025 69 Views 0 comment Print

The Officers found that factory was operational. On being demanded, Sujit Kumar Bera produced all the gold available in the factory. Total quantity of gold was found to be 2417 grams.

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