CESTAT confirms revocation of GMC & Co.’s Customs Broker Licence and security forfeiture due to G-card holder’s alleged misconduct.
CESTAT Bangalore held that State Cricket Association rendering services to their members cannot be leviable to service under ‘Club or Association Services’. Accordingly, demand confirmed on this count is set aside.
CESTAT Hyderabad ruled that crude shea butter with high FFA content is not edible grade, denying customs duty exemption and upholding the original assessment.
CESTAT Ahmedabad has dismissed Customs duty and penalty demands against Sterling Generators (EOU), ruling the extended limitation period was not invokable due to full disclosure in records.
Commissioner of Customs had confirmed the entire differential duty. Assessee submitted that the intended use of these products was explicitly outlined by the medical licenses that had been awarded to assessee under Medical Devices Rules, 2017.
CESTAT Delhi has upheld the confiscation of 2.95 Kg of foreign-marked gold from Kailash Chander Varshney, citing mismatched invoices and lack of duty payment proof.
CESTAT Bangalore held that since tests were not conducted in accordance with International Organization Standardization [ISO] the consignment is classifiable as ‘Newsprint’ under Customs Tariff Heading [CTH] 480180. Accordingly, order set aside.
CESTAT Chennai held that order passed without adhering to timelines specified in the Customs Brokers Licensing Regulations, 2013 [CBLR] cannot be sustained. Accordingly, consequential relief granted to customs broker and order revoking customs broker licence set aside.
CESTAT Delhi ruled that ocean freight for imported goods is not liable for service tax, citing a Gujarat High Court decision that the tax is extraterritorial.
CESTAT Mumbai held that unreported cenvat credit doesn’t lapse merely the same is not shown in ST-3 return. Thus, denomination as anything other than procedural lapse in not reporting the existence of such credit, the impugned order cannot survive.
