CESTAT Mumbai held that invocation of provisions of immediate suspension of Customs Broker License after more than four years of alleged act is not sustainable in law. Accordingly, order of continuation of immediate suspension is set aside.
Associate Lumber Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Chennai) CESTAT Chennai has emphasized that recovery cannot be made effective from the assessee before completion of the appeal period mentioned in section 129 A (3) of the Customs Act, 1962. Legislature has prescribed three months time from the communication of the order. In the […]
The appellants herein is a Customs Broker (CB). In pursuance of specific intelligence regarding customs duty evasion in import consignment CFS was put on hold and further investigation ware carried out.
The goods were re-exported in April 2005 after Customs clearance. Customs authorities issued a show-cause notice alleging non compliance with Notification No.158/95 and demanded duties and interest.
CESTAT Delhi held that revocation of customs broker license without providing relied upon documents and statements by the Inquiry Officer is against the principles of natural justice and hence the order deserves to be set aside.
Classification cannot be changed merely because 8 digit classification has been introduced, CESTAT sets aside demand of differential duty along with penalties
CESTAT Mumbai set aside CENVAT Credit denial for Mangal Singh Bros., ruling that duty acceptance on final products justifies credit claim.
CESTAT Delhi held that penalty under section 112 and 114AA of the Customs Act, 1962 duly imposed since the appellant had intentionally mis-declared the nature of the goods in the Bill of Entry (BOE).
CESTAT Kolkata ruled that the CRCL report cannot be the basis for export duty on iron ore fines, confirming contractual terms as the decisive factor.
CESTAT Ahmedabad allows exemption from anti-dumping duty on imported PVC resin due to documentary evidence, resolving manufacturer name discrepancy.
