CESTAT Delhi held that exemption notification 146/94-Cus doesn’t state ‘Actual User’ condition. Accordingly, confiscation of imported arms and ammunitions is liable to be set aside.
CESTAT Chennai dismisses Customs appeal seeking further action against a broker whose employee colluded in duty evasion. Existing suspension upheld.
While at the time of debonding, the value of raw material cleared had to be valued at the time of importation, and the rate of duty was the effective rate of duty leviable on the imported goods at the time of debonding.
CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own statutory framework. Cross-references to provisions under income tax law, without fulfilling distinct conditions under Central Excise Act, cannot justify a reassessment of excise duty
CESTAT Mumbai sets aside CGST order against Mira Construction, remanding the case for fresh examination of service tax exemptions under works contract services.
CESTAT Chennai held that refund of excess duty paid is allowable since delay in filing of bill of entry was on account of system error. Thus, appeal of revenue dismissed and refund granted by lower authority upheld.
The aforementioned action by assessee implied that assessee had accepted the reassessment and enhancement. Consequently, the appropriate officer was not supposed to issue a speaking order in accordance with Section 17(5) of the Customs Act.
Burden of proving undervaluation lies with the customs authorities, and an importer’s acceptance of valuation does not, by itself, constitute valid evidence.
CESTAT Mumbai rules that VAT incentives under Goa’s NPV scheme are not part of the assessable value for excise duty. Demand against Alpha Industries set aside.
CESTAT Chennai rules Vividh Print Media eligible for concessional customs duty, citing SC precedent on retrospective application of error-correcting notifications
