CESTAT, Chennai, ruled that customs brokers cannot be held liable for the undervaluation of goods. The court held that the valuation of goods is determined by the contract between the exporter and importer, and customs brokers do not have any influence in this matter.
Divya Yog Man Dir Trust Vs Commissioner of Central Excise (CESTAT Delhi) The demand under this head was made only against the appellant Divya Yog Mandir Trust on the amount received by it from M/s. Rajashri Media Pvt. Ltd. for grant of exclusive rights to all audio, visual, audio-visual and text materials of Divya Yog […]
CESTAT Ahmedabad held that reverse charge not applicable on bank charges in respect of the foreign currency transaction between their local foreign banks engaged in facilitating the transfer of foreign exchange.
Cinepolis India Pvt Ltd Vs Commissioner of CGST (CESTAT Mumbai) These appeals of M/s Cinepolis India Pvt Ltd, against order-in-original no. MUM/CGST/MW/COMMR/AK/42-43/2020-21 dated 26th February 2021 of Commissioner of CGST, Mumbai West, arise from the unique deployment of constituents, that make up channel entities involved in exhibition of cinematographic films, in an arrangement by which […]
Messrs Dic Fine Chemicals Pvt Ltd Vs C.C.E (CESTAT Ahmedabad) As regard the issue that whether the refund claim can be rejected on the ground that the input services on which the refund claim was made by SEZ is not approved by the approval committee. As per the facts of the present case the refund […]
KPG Enterprise Vs C.C.E. Jamnagar (prev.) (CESTAT Ahmedabad) The issue mainly involved is whether MEA S.O. 2158(E) dated 20.06.2016 prohibited the subject vessel imported for breaking purpose. The case of the department is that S.O. dated 20.06.2016 is issued in order to implement the UNSC resolutions and prohibited the subject vessel for entry into India […]
Reliance Mediaworks Ltd Vs Commissioner of GST (CESTAT Mumbai) The arrangement most commonly entered into between a theater owner and a distributor is that the theater owner screens the movie for fixed number of days under a contract. The proceeds earned through sale of tickets go to the distributor but the theatre owner receives a […]
CESTAT restore the matter to the file of the Adjudicating Authority who shall pass a speaking order as per law after granting reasonable opportunities to the appellant and since the matter pertains to an earlier period which has travelled twice before this forum, the Adjudicating Authority shall pass a de novo order within a time-frame of 90 days from the date of receipt of this order by the respective Commissionerate.
CESTAT Chennai held that conditions as prescribed under Board’s Circular No. 36/2010 dated 23.09.2010 is duly complied and accordingly conversion from free shipping bills to Advance Authorization shipping bills needs to be allowed.
Chhaya Mahalley Vs Commissioner, Customs, Central Excise & CGST (CESTAT Delhi) The issue as to was whether coal transported from pitheads of the mines to the railway sidings would fall within the taxable service defined under section 65 (105) (zzzy) of the Finance Act was examined by the Supreme Court in Singh Transporters. The Supreme […]
