CESTAT Allahabad held that material imported based MOEF permission by a company cannot be diverted to any other unit for any purpose other than one stated in permission letter.
CESTAT Chennai held that no customs duty could be demanded on the material intended for use in the factory, however, were destroyed by fire accident. Accordingly, duty demand not sustained.
CESTAT Hyderabad ruled that extended limitation under service tax cannot be invoked for mere opinion change by revenue. Case involves services by Varsity Education Pvt Ltd.
CESTAT Kolkata taking a sympathetic view further reduced redemption fine and penalty on import of green peas due to extension of restriction. Redemption fine and penalty reduced to Rs. 25 Lakhs each.
Central Sales Tax was not applicable on mere stock transferring of beer from manufacturing units to depots situated in other State as movement of goods could not be considered incidental to the Master Agreement
CESTAT Chennai held that enhancement of transaction value solely on the basis of NIDB data, without determining how imported goods are comparable and contemporaneous, not justified. Hence, order set aside.
CESTAT Delhi permits Micromax to raise an alternative classification of LCD/LED panels under CTI 9013 80 10, challenging the Customs duty exemption denial by authorities.
CESTAT Kolkata reduces penalties on Ess Ess Overseas for unlicensed import of used clothing, condoning delays in appeals and affirming earlier rulings.
CESTAT Delhi held that initiation of proceedings against customs broker for violation of regulation 11(d) and 11(n) of CBLR, 2013 not justified as CHA not required to enquire and verify the genuineness of IE code given to it by a client for each import/export transaction.
CESTAT Kolkata dismisses Revenue’s appeal, maintaining reduced fines and penalties for Maa Lakshmi Enterprises over imported used clothing.
