Explore CESTAT Mumbai’s order on IBM India vs Commissioner of Customs, disputing classification of Optical Transceivers under Customs Tariff Item 8517 6290 for duty exemptions.
CESTAT Kolkata rules that royalty and license fees are not to be added to the transaction value of imported parts in the case of Commissioner of Customs Vs Humboldt Wedag India.
Read the full text of the CESTAT Kolkata order on A.S. Chattha Exim Pvt. Ltd. vs. Commissioner of Customs. The tribunal upheld the rejection of refund claims for Special Additional Duty (SAD) on imported goods.
CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount, interest on income tax refunds, warranty claims (parts), procurement charges for volume discount
CESTAT Bangalore held that that service tax on commission paid to foreign commission agents is payable under reverse charge only from 18.04.2006 and not from 01.01.2005.
CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to business promotion.
Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done, any client’s address change without informing authorities isn’t the broker’s fault.
CESTAT held that the appeal’s duty amount is below the Rs.50 lakh threshold per CBIC’s 02.11.2023 circular. Thus, the appeal was dismissed, leaving any legal questions open.
It is settled that once CA certificate is produced and in absence of any allegation of fraud or collusion, such certificate is sufficient to grant SAD refund claim. Refund should not be denied merely on technical violations.
Principle of unjust enrichment not apply to deposit under protest during pendency of adjudication proceedings or investigation; CESTAT allows interest @6% per annum from the date of deposit till the date of refund
