Follow Us:

All CESTAT

Appellant cannot be penalised for delay in issuance of EODC by DGFT

January 2, 2024 1881 Views 0 comment Print

Explore the CESTAT Delhi order on Kabir Oldtex’s appeal. Penalty deletion on importer due to DGFT’s delay in EODC issuance. Detailed analysis and implications.

Custom duty on processed goods leftover after completing export obligations

January 2, 2024 777 Views 0 comment Print

CESTAT Ahmedabad’s order in L&T vs. C.C.-Kandla regarding taxability of processed goods leftover after completing export obligations.

Bar of unjust enrichment doesn’t apply as imported goods used for manufacture of final product

January 2, 2024 1044 Views 0 comment Print

CESTAT Kolkata held that question of unjust enrichment in terms of section 27(2) of the Customs Act doesn’t not arise as imported goods are used as raw material for manufacture of final product i.e. imported goods are not sold to someone else.

CESTAT quashes Duty Demand: No Proof of Price Influence in Party Relationship

January 2, 2024 558 Views 0 comment Print

CESTAT Hyderabad quashes differential duty demand against KRIBHCO, citing lack of evidence for price influence in OMIFCO relationship. Full text of the order.

Appeal for Refund lies to CESTAT against order passed u/s 142 of CGST Act

January 1, 2024 2094 Views 0 comment Print

Even if the service tax had been deposited by the appellant after 01.01.2017, nonetheless the refund of any amount of the CENVAT credit could be claimed only under sub­section (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal.

Action cannot be initiated against custom broker based on vague hypothesis & presumptions

December 31, 2023 705 Views 0 comment Print

Read the detailed analysis of JKG Infralogistics Pvt. Ltd. vs. Commissioner of Customs case. CESTAT Kolkata sets aside penalties, citing lack of evidence for Customs Broker violations.

Customs Duty: Section 114A Prescribes Penalty Equivalent to Duty or Interest, as Applicable

December 31, 2023 2550 Views 0 comment Print

CESTAT Bangalore ruling in IBM’s favor: Penalty under Customs Act (Section 114A) equals duty, not duty and interest. Detailed analysis of the case.

Exclude Transportation Cost from Remnant ATF in Assessable Value: CESTAT

December 31, 2023 1410 Views 0 comment Print

CESTAT Kolkata rules in favor of Jet Airways in the case of remnant ATF valuation. Detailed analysis of the order and its implications for the aviation industry.

ABB Limited’s Static Convertors Classifiable Under 8504: CESTAT Bangalore

December 31, 2023 1062 Views 0 comment Print

Explore CESTAT Bangalore’s ruling on ABB Limited vs Commissioner of Customs. Automatic Voltage Regulators deemed under Electrical Transformers, attracting 20% duty. Full order analysis.

CESTAT Upholds Nil BCD on ‘Bakery Shortening’ Classification

December 31, 2023 582 Views 0 comment Print

Explore CESTAT Chennai’s order on Ajanta Soya vs Commissioner of Customs. Upholding nil Basic Customs Duty (BCD) on Bakery Shortening under CTH 1517. Full analysis here.

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930