Explore the Daurala Sugar Works vs. Commissioner of Central GST case, focusing on bagasse’s non-dutiable status and CENVAT credit implications under Rule 6(3) of CCR, 2004.
CESTAT Kolkata quashes confiscation of plastic scrap from Nepal due to lack of evidence. Read the detailed analysis and outcome of Bindeshwari Poddar vs Commissioner of Customs case.
CESTAT Mumbai ruling on USMS Saffron Co Inc vs Commissioner of Customs, quashing duty demand for ‘saffron’ misuse as food flavour and colour.
Explore the CESTAT Allahabad order on Ratan Textiles Pvt Ltd vs Commissioner of Customs, discussing the absence of a time limit under Section 27 for refunding customs penalty and redemption fines.
Read the detailed analysis of CESTAT Kolkata’s decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evidence in R. K. Swami Singh’s gold smuggling case.
Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold confiscation was overturned.
Explore the CESTAT Mumbai decision on the classification of imported aerosol valve components under Customs Tariff Items (CTI) 8481 8090 vs. 9616 1020. Understand the implications and legal arguments in this detailed analysis.
Read the full text of the CESTAT Mumbai order in MIRC Electronics Limited Vs Commissioner of Customs. Detailed analysis of customs duty exemption for imported liquid crystal devices.
Amounts collected towards quality assurance charges for testing the rifles are fees prescribed for conducting the quality checks and are not liable to service tax
CESTAT Kolkata rules no confiscation of mosquito repellents and ladies garments in Debesh Dey vs Commissioner of Customs case under Section 123 of Customs Act.