CESTAT Chandigarh held that once the importer voluntary accepted the enhancement then the importer is estopped from challenging the same subsequently.
CESTAT Kolkata upholds refund claim by New Way Vyapaar Private Limited, stating customs duty paid through DEPB Scrip cannot be rejected. Full order analysis.
Charges of Know How agreement were not required to be added to the assessable value of imported goods in terms of Customs Valuation Rules, 1988 as there was no technical know-how fees attributable towards post import related/associated acts and activities and thereby no case arose for scaling up the assessable value with the inclusion of the royalty charges.
Since the appellate authority had failed to examine issue of customs duty exemption Notification No. 45/2017-Cus., which provided different levels / measures of exemption benefits to the re-imported goods depending upon which export benefits, like duty drawback, rebate etc.
CESTAT Kolkata confirms redemption fine and penalty against Karan Impex for importing old clothing. Detailed analysis of the order and its implications.
CESTAT Kolkata’s order on Commissioner of Customs vs. KEC International Limited. Justifying burden of customs duty, accounting not conclusive proof. Detailed analysis and conclusions.
Explore the CESTAT Bangalore case of J K Tyre vs Commissioner regarding the validity of excise duty refund appropriation. Detailed analysis of the order and its implications.
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.
CESTAT Ahmedabad’s order in L&T vs. C.C.-Kandla regarding taxability of processed goods leftover after completing export obligations.
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.
