CESTAT Kolkata upheld redemption fines on A.K. Jain Sales & Marketing for importing yogurt-flavoured milk drinks through Changrabandha, a non-authorized livestock import port.
Royalty paid for technical know-how was not a ‘condition of sale’ merely because it was included in the value of imported goods as it pertained to post-importation activities relating to the manufacture of finished goods in India and was not a condition of sale of imported components.
CESTAT Delhi held that once goods are exported, drawback cannot be denied even if alleged forgery or diversion by the foreign buyer occurs later.
CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid as goods were already assessed by the proper officer. All duty demands, fines, and penalties were quashed.
CESTAT Mumbai rules that mis-declaration under the Foreign Trade Policy cannot attract penalty under Section 117 of the Customs Act and allows Ajanta Pharma’s appeal.
Penalties imposed on appellant and its Managing Director for allegedly availing excess duty drawback by understating freight charges in export shipping bills was set aside as appellant had not made any mis-declaration in the shipping bills filed by them, they had not rendered the export goods liable for confiscation.
CESTAT Ahmedabad remanded a case to reconsider exemption on imported bioequivalence drugs for clinical trials after finding factual errors regarding Form 44 filing.
The CESTAT Mumbai ruled that confiscation, fine, and penalty cannot be imposed on IGST demand arising from breach of pre-import conditions under the Advance Authorization Scheme.
CESTAT Chennai held that Enriched Omega 3 Fatty Acid (Fish Oil – Ethyl Ester) and Enriched Omega 3 Fatty Acid-Powder (Fish Oil – Ethyl Ester-Powder) are classifiable under CETH 1516 1000 and not under CETH 3824 9090 as contested by department.
The Tribunal ruled that refund limitation under Section 27 does not apply to bank guarantees encashed during pending appeals and ordered customs to refund the encashed amount.
