CESTAT Delhi held that denial of CENVAT Credit alleging non-receipt of goods based on statements without following procedure prescribed under section 9D of the Central Excise Act, 1944 is unjustified and unsustainable in law.
CESTAT Delhi held that the goods exported under LUT are admittedly imported within six months of the export then there is no liability to pay tax on re-import.
CESTAT Delhi held that Wireless Access Point is classifiable under Customs Tariff Item 8517 62 90 and accordingly is entitled to exemption from Basic Customs Duty under serial no. 13 of notification dated 01.03.2005 as amended by notification dated 11.07.2014.
Penalty u/s 112 (a) against CHA on clearance of imported vessel was not leviable as the duty of the importer was to give the correct and detailed description which had been discharged and the charge of misclassification had been dropped against importing firm and the matter already been decided in favour of the importing firm and its director and therefore, the cause of imposing penalty against Custom House Clearing Agent get extinguishable.
CESTAT Kolkata held that the imported assemblies, sub-assemblies, components, sub-components under EPCG are held as allowed as spares under the Foreign Trade Policy at Para 9.57.
CESTAT Chennai held that Armour Panels and Stretcher Assembly which are parts of helicopters are eligible for exemption based on exemption certificate issued in terms of Notification No. 63/1995-CE dated 16.03.1995.
CESTAT Chennai grants unconditional exemption to Sun Pharmaceuticals on ‘Danazol’ from excise duty. Full details of the order against Commissioner of GST & Central Excise.
CESTAT Kolkata rules in favor of Oil and Natural Gas Corporation, categorizing drain hole drilling in oil wells as “mining services” from June 2007, rejecting service tax claims.
Reliance Industries Limited vs. Commissioner of Customs (CESTAT Ahmedabad) regarding payment of customs duty based on quantity of crude oil in a shore tank.
CESTAT Ahmedabad upholds penalty on Karimbhai Nanjibhai Shah for facilitating clearance of ‘Chhakkdo Rickshaw’ without excise duty payment, resulting in evasion. Full text available.
