CESTAT Kolkata held that the recovery proceedings initiated by the Customs authorities under section 28AAA of the Customs Act are not sustainable as DGFT authorities have not cancelled MEIS licenses in question.
CESTAT Delhi rules BHEL is entitled to 6% interest on delayed CENVAT refund, overturning Commissioner (Appeals) decision.
CESTAT Kolkata has reduced penalties for two gold carriers, acknowledging their role as mere carriers and citing a precedent for leniency in similar smuggling cases.
CESTAT Kolkata set aside the revocation of Shyamal Kumar Ghosh’s F-Card and Rs. 50,000 penalty, ruling his card was inoperative and charges unsubstantiated.
CESTAT Kolkata held that charge of clandestine removal and duty demand thereon merely on the loose sheets and pocket dairy without any corroborative evidence cannot be sustained in the eye of law. Accordingly, appeal allowed.
Until the goods are appropriated by the stockyards/warehouses from out of the stocks available with them, they continue in the inventory of the stockyards/warehouses. Thus, supplies made to the stockyards/warehouses are merely stock transfers.
CESTAT Mumbai remands CENVAT credit refund case for 100% EOU, Everyday Health, for verification of manually filed ST-3 returns and input service invoices.
The above discussion is sufficient for us to hold that the order under challenge / OIA dated 30.03.2022 has wrongly confirmed the impugned demand against the appellant. The order is therefore not sustainable.
CESTAT Delhi held that Blower, Filter, Water Valve Assembly, Control Panel, Module JCBHP and Thermostat are classifiable under CTI 8414 59 30, CTI 8421 39 90, CTI 8481 10 90, CTI 8538 10 90 and CTI 9032 10 10 and cannot be reassessed as parts of air conditioner under CTI 8415 90 00. Accordingly, appeal allowed.
CESTAT Mumbai held that Chief Commissioner was not justified in rejecting the compounding application filed u/s. 137(3) of the Customs Act, 1962 without granting any opportunity of hearing since the same results into violation of principles of natural justice.
