Assessee-company provided software-led IT and infrastructure management services. To facilitate its business, it entered into an End-User License Agreement (EULA) with SAP India Pvt. Ltd. for a non-exclusive, perpetual license to use SAP’s proprietary software and documentation. SAP India is a wholly owned subsidiary of SAP AG, Germany.
Customs Broker must exercise due diligence and advise clients to comply with the law and on failure of the same attracted penal action even without intent. However, revocation of licence was justified only in serious cases of fraud or deliberate misconduct.
Adjudicating Authority had imposed a combined penalty under sections Sections 112, 114A, and 114AA without proper application of statutory provisions and directed reconsideration of penalty in accordance with law.
CESTAT Chennai held that the impugned order is liable to be set aside since declared assessable value of imported black pepper accepted. Accordingly, the appeal is allowed and penalties-imposed u/s. 112 and 114AA of the Customs Act quashed.
CESTAT Kolkata, affirmed absolute confiscation of 22,120 kgs of foreign-origin black pepper smuggled without legal import documents and routes
The Customs Department was directed by CESTAT to pay interest on a pre-deposit, overturning a decision that denied it because the deposit was against a penalty. The ruling affirmed that Section mandates interest on the refunded amount after the appeal is decided.
CESTAT Chandigarh exempts Sunrise Immigration from service tax on referral services, ruling they qualify as export of service and the appellant is not an intermediary.
CESTAT Mumbai held that re-deployment of auxiliary equipment post completion of project doesn’t amount to violation of Project Import Regulations, 1986. Accordingly, appeal allowed and impugned order is set aside.
CESTAT Chennai refers appeal to President for a Special Bench, finding the same Customs order was challenged across multiple Benches, invoking the principle of comity.
CESTAT Delhi held that the viewing card/smart card inserted into the set top box of DTH service provider is a good in itself and is not a part of the set top box. Hence, viewing cards is classifiable under CTI 8523 52 90 and not under 8529 90 90.
