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Bagasse Not Dutiable; Rule 6(3) of CCR, 2004 Not Applicable

July 18, 2024 552 Views 0 comment Print

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 Quashes Confiscation Order & Redemption Fine Due to Lack of Illegal import Proof

July 18, 2024 498 Views 0 comment Print

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.

Conditions of ‘Actual Use’ & Amendments in SION: Implications for Duty-Free Imports

July 18, 2024 762 Views 0 comment Print

CESTAT Mumbai ruling on USMS Saffron Co Inc vs Commissioner of Customs, quashing duty demand for ‘saffron’ misuse as food flavour and colour.

Limitation Period Not Applicable for Custom Duty Paid Under Protest: CESTAT Allahabad

July 18, 2024 1809 Views 0 comment Print

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.

No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

July 17, 2024 807 Views 0 comment Print

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.

Customs Act: Gold Confiscatable if Foreign-Origin or Smuggling proved

July 16, 2024 1005 Views 0 comment Print

Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold confiscation was overturned.

Aerosol valves containing medicament classifiable under 8481 8090: CESTAT Mumbai

July 16, 2024 903 Views 0 comment Print

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.

Section 17(5): Customs Reassessment order invalid if not speaking & reasonable

July 16, 2024 1002 Views 0 comment Print

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.

No Service Tax on Quality Assurance Charges for testing rifles: CESTAT Chennai

July 14, 2024 570 Views 0 comment Print

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

No confiscation of Goods on mere allegation of smuggling without proof

July 14, 2024 720 Views 0 comment Print

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.

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