CESTAT Kolkata rules in favor of Empire Exports, setting aside a ₹30 lakh duty demand as time-barred for White Poppy Seeds imports.
Section 27 of Customs Act, which specifies that limitation period for refunds must be calculated from date of reassessment, not from initial filing of bills of entry.
CESTAT dismisses Access Enterprises’ appeal for exceeding the 325-day statutory limit, citing medical reasons as insufficient for delay condonation.
CESTAT rules traders can claim SAD refund without invoice endorsements as per Notification No. 102/2007-Cus in Avon Cycles Ltd case.
CESTAT condones a 22-day delay in M.M. Saw Mills’ appeal for Special Additional Duty refund and remands the case to the Commissioner for merit review.
CESTAT Delhi rules that Revenue cannot appeal against a Commissioner’s order under Customs Brokers Licensing Regulations, affirming Delhi High Court’s precedent.
Penalty imposed under Section 114AA of the Customs Act was quashed as declared value in bills of entry could not be rejected relying on proforma invoice and demands could not be raised without challenging the assessment orders.
CESTAT Bangalore allows Cappithan Agencies appeal, highlighting errors in penalty imposition under CBLR regulations and denying cross-examination rights.
Kriztle Bath and Wellness Pvt. Ltd. wins appeal on MRP declaration, ruling CESTAT finds no obligation to declare MRP in Bill of Entry.
Kohler India appeals for CENVAT credit denial on input services for factory construction. CESTAT directs fresh order within 2 months for proper consideration.
