Royalty and other charges are not includible in assessable value if Payment of royalty and other charges not for imported goods and not a condition of sale of goods
CESTAT Delhi rules in favor of Honda Cars India, affirming reduced 15% penalty under Customs Act Section 28(5) if paid within 30 days of SCN receipt.
Duties of Customs are to be charged on the goods imported into India (section 12) and not on the goods said to have been imported into India.
Analysis of Raj Metals & Alloys Vs. Commissioner of Customs case by CESTAT Delhi. Detailed examination of erroneous classification and penalties under Customs Act.
Detailed analysis of the CESTAT Chennai order regarding mis-declaration of goods, penalty under Customs Act 1962, and setting aside of penalties and fines.
Dive into the case of Puthuval Associates vs. Commissioner of Customs regarding anti-dumping duty on green reflective glass from January 4th to May 22nd, 2009, analyzed in a CESTAT Bangalore order.
CESTAT held that interpretation of policy provisions lies within jurisdiction of DGFT, whose opinion is binding. Therefore, restriction applied by Customs Department was deemed unsustainable.
CESTAT Bangalore sets aside penalty imposed under Customs Act on Orbit Trans Express & Freight Pvt. Ltd. Allegations of dummy import debunked. Detailed analysis of the case provided.
Discover the CESTAT Bangalore judgment on Pigeon International vs. Commissioner of Customs. Analysis of penalties, violations, and conclusions.
CESTAT Kolkata reduces penalty in Mittal Iron Foundry case, stating clandestine removal claims lack corroborative evidence.
