CESTAT Ahmedabad remands case, finding potential errors in penalty imposed on Swagat Synthetics under customs & excise laws.
CESTAT Chennai held that demand for IGST on ‘lithium-ion batteries’ at the rate of 18%, however, demand for interest set aside since section 3(12) of the Customs Tariff Act incorporated interest only with effect from 16.08.2024.
CESTAT Delhi rules penalty amounts for contract breaches are not ‘services’ under Finance Act, thus not liable to service tax.
CESTAT held refund claims by Cerner Healthcare valid as original claims were timely and additional documents can’t be treated as fresh claims.
CESTAT Ahmedabad held that confiscation of gold set aside due to non-recording of any statement of the relevant person coupled with finding of department being based on assumption and presumption.
CESTAT Mumbai upholds remand of Nico Extrusion’s re-assessment case, directing Customs to issue a mandatory speaking order within 15 days as per Section 17(5) of Customs Act.
Aggrieved by this decision, assessee appealed to Commissioner of Customs (Appeals), who ruled in its favor, restoring the original classification under CTH 85340000 and setting aside the penalty and confiscation order.
CESTAT Mumbai held that failure to file declaration detailing particulars of supplier of goods as prescribed in circular no. 16/2009-Customs dated 25th May 2009 is technical irregularity.
CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not invocable since there was no evidence of intention to evade payment of duty and suppression of facts.
TDS is always deducted from the amount payable and it is not any other consideration. Therefore, the demand on this score cannot sustain and hence, the impugned order to this extent is set aside.
