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Penalty applies to Misdeclared Goods under Section 112 of Customs Act, 1962

July 22, 2023 4173 Views 0 comment Print

Detailed analysis of the CESTAT Ahmedabad ruling on the Jindal Fibres Vs C.C.-Kandla case, regarding penalties for misdeclared goods under Section 112 of Customs Act, 1962. Understand the implications for companies operating within SEZs.

Basic Customs Duty exemption vide notification no. 21/2002-Cus. and 12/2012-Cus. duly available as all conditions satisfied

July 22, 2023 858 Views 0 comment Print

CESTAT Chennai held that exemption of Basic Customs Duty under notification no. 21/2002-Cus. dated 01.03.2002 read with notification no. 12/2012-Cus. dated 17.03.2012 available as there is no violation of conditions. Further, demand proposed on misconception of facts and law is unjustified.

Obligations and responsibilities discharged by co-venturer is not subjected to service tax

July 22, 2023 1248 Views 0 comment Print

Held that as a party to the joint-venture, obligations and responsibilities discharged by co-venturer cannot be brought under service tax levy. Accordingly, demand of service tax set aside.

CESTAT Upholds CHA License Revocation on Absence of Evidence

July 22, 2023 483 Views 0 comment Print

CESTAT Bangalore has upheld the decision to revoke the suspension of Bon Freight’s CHA license, due to lack of conclusive evidence pointing towards their involvement in irregularities.

Denial of DFRC to DEEC Conversion: CESTAT Ahmedabad Directs to Allow Conversion

July 22, 2023 594 Views 0 comment Print

The CESTAT Ahmedabad ordered a crucial conversion from DFRC to DEEC scheme in the case of Vinny Royal Plasticoates Pvt Ltd vs Commissioner Of Customs. Dive in to understand the case details and implications.

CESTAT Quashes Service Tax Demand on foreign Bank Charges

July 22, 2023 1809 Views 0 comment Print

CESTAT Chennai resolves an issue related to the imposition of service tax on bank charges deducted by foreign banks, setting a precedent that upholds the rights of exporters in India.

Burden of proof for a different classification lies on Revenue department: CESTAT

July 21, 2023 2076 Views 0 comment Print

A comprehensive analysis of the case Bombay Fluid Systems Components Pvt Ltd Vs Commissioner of Customs, where CESTAT quashed the classification of stainless steel tube fittings under the Customs Tariff Act.

CESTAT Quashes Incorrect Classification of ‘Line Extender’ as Broadcast Signal Amplifier

July 21, 2023 576 Views 0 comment Print

Delve into CESTAT Bangalore’s decision in Asianet Satellite Communication Ltd Vs Commissioner of Customs, where the tribunal quashed the original classification of ‘Line Extender’ as a Broadcast Signal Amplifier.

CESTAT Upholds Rejection of Telecom Company’s Refund Claim under Customs Act

July 21, 2023 774 Views 0 comment Print

CESTAT Chandigarh rules in favour of the Department in a case involving refund claims filed under Section 27 of the Customs Act. The tribunal asserts that duty was correctly paid and unjust enrichment was not established.

CESTAT Criticizes Department’s ‘Pick & Choose’ approach to Reopen Finalized Cases

July 21, 2023 810 Views 0 comment Print

CESTAT held that Commissioner (Appeals) had overstepped his bounds by reviewing a Tribunal’s order that had already gained finality due to lack of appeal. Department’s selective application of review processes was criticized as a mockery of judicial process.

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