CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] 7113 and not under CTH 7108. Accordingly, benefit of exemption from payment of customs duty admissible.
Tribunal ruled that provisional assessments cannot be finalised after an inordinate delay and set aside duty demand raised more than five years later without justification.
Tribunal holds that providing online ticket booking services does not constitute trading; service provider can retain convenience fees and claim CENVAT credit on taxable services.
The Tribunal held that allegations of mis-declaration and under-valuation were unsupported by evidence. The redemption fine and penalty were set aside as the valuation acceptance was attributed to clearance delays.
CESTAT Mumbai rules that sales tax discharged at net present value under a state incentive scheme cannot be included in transaction value for central excise duty.
CESTAT ruled that absolute confiscation of prohibited goods is not valid if the goods have been re-exported before the appeal. The judgment reinforces the principle that confiscation requires the goods to be physically available.
CESTAT Chennai held that order holding appeals to be time-barred is set aside since period spent honestly and diligently by a litigant prosecuting a proceeding before a wrong forum is to be excluded while computing limitation.
The Tribunal held that betel nuts could not be confiscated because the department failed to prove smuggling as required under Section 123. With no valid evidence beyond the ARDF report, both confiscation and penalties were set aside.
Tribunal held that amounts incurred as authorized pure-agent payments could not form part of taxable value. The ruling clarifies that failure to interpret Rule 5(2) correctly invalidated the demand.
The Tribunal held that export duty must be based on the final invoice and BRC, rejecting reliance on CRCL moisture results. The case was remanded for fresh computation of refund and interest.
