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Mere Omission Not Suppression Unless Deliberate to Evade Duty Payment

April 25, 2024 3906 Views 0 comment Print

Dive into the case of Hindustan Aeronautics Limited vs Commissioner of Central Excise (CESTAT Kolkata) regarding service tax demands. Detailed analysis and conclusion provided.

18% IGST on Nutrition/Dietary Supplements (HSN 21069099): CESTAT Ahmedabad

April 25, 2024 900 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on Bright Performance Nutrition’s IGST dispute with customs. Detailed analysis of classification and IGST rate implications.

Imported Second-Hand Medical Devices with 5+ Years’ Residual Life Exempt from ‘Waste’ Definition

April 25, 2024 1125 Views 0 comment Print

Analysis of Nano Hospitals Pvt Ltd vs Commissioner of Customs case by CESTAT Hyderabad, stating imported medical devices with 5+ years life aren’t hazardous waste.

Drawback & ROSCTL Benefit Cannot be Denied for Procedural Lapse in circular

April 23, 2024 1830 Views 0 comment Print

Lovy International challenged rejection of Drawback to ROSCTL conversion. CESTAT Delhi ruled CBEC Circular time limit invalid. Detailed analysis here.

CESTAT allows cross-examination despite deliberate delay on the part of appellant to cross-examine

April 23, 2024 726 Views 0 comment Print

The impugned order detailed the efforts made by the revenue authority to provide the necessary documents and opportunities for cross-examination. It concluded that the appellant’s delay in cross-examination was merely a tactic to delay the adjudication process. The order upheld the revised report of Shri N J Lalwani and confirmed the demand of duty.

Section 108 Customs Act Statements Admissible in Court: CESTAT

April 19, 2024 1431 Views 0 comment Print

Explore the CESTAT Delhi order on the admissibility of Section 108 statements under the Customs Act, revealing violations and penalties against GND Cargo Movers.

No Service Tax on Goods Sales or Inclusion of goods in Service Value

April 18, 2024 2415 Views 0 comment Print

Read the detailed analysis of the CESTAT Ahmedabad order in the case of Hamon Shriram Cottrel Pvt Ltd vs Commissioner of C.E. & S.T.-Vapi. No service tax can be demanded on sale of goods or by including the value of goods in the service.

Intent to smuggle prohibited goods is not equivalent to attempting to export them

April 18, 2024 723 Views 0 comment Print

Explore the detailed analysis of Sh Mohammed Mustafa Vs Pr. Commissioner of Customs case by CESTAT Hyderabad. Learn why intention to smuggle can’t equate to attempt to export.

Freight Insurance cost not includible in ATF Duty Calculation for Aircraft Fuel Tanks

April 16, 2024 1038 Views 0 comment Print

CESTAT Delhi’s ruling favors Indian Airlines Ltd, excluding freight & insurance from duty calculation for ATF consumed in aircraft fuel tanks. Full text of the order provided.

Refund of 4% SAD cannot be denied for trivial procedural requirement

April 12, 2024 1221 Views 0 comment Print

Read the detailed analysis of Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad case where CESTAT Ahmedabad allows refund of 4% SAD, despite procedural disputes.

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