CESTAT Mumbai ruled Lehman Brothers India not liable for service tax on winding-up services, setting aside refund rejection and allowing appeals.
CESTAT has upheld the confiscation of smuggled gold and a penalty on two individuals after they were caught with gold concealed in a car without proper documents.
The CESTAT Mumbai has set aside a customs duty demand against JSW Steel, ruling that a corrigendum issued over four years after the original notice was a time-barred fresh notice. The tribunal found the initial SCN was defective for lacking legal authority.
CESTAT Mumbai remands Titanium Ten appeal back to the customs authority citing conflicting test reports for imported cotton fabrics. A fresh assessment is mandated.
The Customs Tribunal examined Visa Steel’s penalty for unfinalized Bills of Entry. The ruling restored the original nominal penalty, citing a similar case precedent.
The CESTAT has dismissed a Customs appeal, ruling that the sulphur limit under IS 17049 applies to calcined petroleum coke, not the raw material.
CESTAT Chennai held that classification of Amprolium HCL under Customs Tariff Heading [CTH] 2933 9900 upheld. Accordingly, duty and interest as ordered is upheld.
CESTAT Chennai held that denial of DEPB scrip benefit to innocent transferee importers of fraudulently obtained licence by original licence holder not justifiable since licence was not cancelled by appropriate authority at the time of import of goods. Accordingly, order set aside and appeal allowed.
CESTAT Chennai held that Directorate of Revenue Intelligence [DRI] has jurisdiction to issue a show cause notice [SCN] in the case of drawback. Accordingly, plea of appellant of DRI officers lacked jurisdiction failed.
CESTAT Chennai returns N.R. Colours Ltd.’s SAD refund case to original authority for re-evaluation, citing an incomplete Chartered Accountant’s certificate as the reason for initial rejection.
