Neither the applicability of the legal provisions particularly with reference to the Arms Act and the Rules and various notifications had been considered nor any reasoning had been given with reference thereto, therefore, CESTAT quashed the Customs duty demand on the import of antique finished rifles with a direction to the appellate authority to consider the appeal and decide the same giving proper and substantive reasoning in support thereof.
CESTAT Kolkata rules that procedural lapses shouldn’t obstruct substantive customs duty benefits. Case analysis of Softel Overseas Private Limited vs. Commissioner of Customs.
SP Agency Vs Commissioner of Customs (CESTAT Kolkata) Suspension of Customs Broker Licence not warranted if appellant not deliberately classified the goods to evade payment of duty
Explore the legal battle between Premier Trading Company and Commissioner of Customs (CESTAT Kolkata) over rejected unit value, customs valuation rules, and market inquiry.
CESTAT Kolkata ruling in Bansal Biscuits case, where the time limit under Section 11B of the Central Excise Act is deemed inapplicable for claiming refunds on erroneously paid Service Tax.
CESTAT Chennai, referring to the decision of the Tribunal’s Larger Bench in the case of Chowgule & Company Pvt. Ltd., acknowledged that the condition related to the endorsement on the invoice was procedural in nature. It held that the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice.
Krishna Traders Vs Commissioner of Central Tax (CESTAT Hyderabad): Transaction value cannot be rejected on mere assumption/presumption and against provisions of Section 14 of Customs Act read with Rule 8 of Valuation rules
Explore the CESTAT Hyderabad decision directing the release of gold bars seized as smuggled goods in Mitta Sunil Kumar vs Commissioner of Customs case. Learn about the legal arguments and outcome.
Read the full CESTAT Mumbai order on Hindustan Coca-Cola Beverages’ restoration claim disallowance. Detailed analysis of CENVAT credit issues and re-adjudication directive.
CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA’s reimbursable expenses are not subject to service tax. Explore the judgment’s impact.
