Thus, it is evident that the appellant had not passed the burden of duty to the customers in respect of the duty paid on the 4 Bills of Entry and was shown as recoverable from the customs department.
CESTAT Delhi held that no stranger to the contract of sale including the Customs officer has any right to re-determine the FOB value. The Customs Act and Rules cannot be applied to re-determine the FOB value. Accordingly, appeal allowed and order set aside.
CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 hence there cannot be presumption that it is covered under the Customs Act, 1962.
CESTAT Delhi held that interest as per section 50 of the Central Goods and Services Tax Act, 2017 [CGST Act] is applicable on delayed payment of IGST in the course of imports. Accordingly, interest confirmed u/s. 28AB of Customs Act not justified.
CESTAT Kolkata sets aside penalty on Rakesh Magoo, citing lack of evidence and violation of natural justice in customs undervaluation case.
Explore Schrader Duncan Ltd vs Commissioner of Central Excise case where ‘O’ rings’ packing and labeling were deemed non-manufacturing under Chapter 4016, absolving them from excise duty
CESTAT Kolkata held that Ethyl Benzene is isomer of xylene and hence correctly classifiable under Customs Tariff Heading [CTH] 29024400. Accordingly, order demand differential duty set aside and appeal of the assessee allowed.
CESTAT Mumbai rules no penalty for unmet EPCG export duties under amnesty scheme. Duty paid, fines waived.
CESTAT Delhi sets aside service tax on consultancy and penalties for MPPTCL; upholds tax on hire charges. Order modifies previous tax demand.
CESTAT Delhi sets aside service tax demand on penalties, ruling South Eastern Coalfields’ liquidated damages not taxable as declared service under Section 66E(e).
