Assessee had added the amount of Anti-dumping duty while self-assessing the customs duty liability which could not take the character of duty, therefore, the amount should not have been retained and was refundable.
CESTAT Delhi overturns service tax demand on milk chilling, ruling it does not constitute production or processing under Business Auxiliary Service.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the continued suspension of M/s. Kailash Shipping Services Pvt. Ltd.’s Customs Broker License. The Tribunal ruled that the show cause notice (SCN) issued to the company was time-barred and lacked jurisdiction, rendering the preceding suspension unsustainable.
CESTAT Chennai rules in favor of Hindustan Unilever, classifying Aloe Vera and Baby petroleum jelly as skincare. Decision aligns with prior rulings and Supreme Court precedent.
CESTAT Chennai rules that Wireless Access Points with MIMO but without LTE standards are eligible for customs duty exemption, citing Delhi High Court precedent.
CESTAT Delhi has ruled that notional interest on security deposits for safe deposit locker rentals is not taxable as service value, quashing demand against Ratna Sagar.
CESTAT Delhi ruled a €1 million cancelled invoice for post-contract services was not dutiable as additional import consideration, quashing duty and penalties.
CESTAT Delhi held that goods imported by fictious firms using fraudulently obtained IEC are liable for confiscation even if the said goods are not prohibited or restricted as per foreign trade policy. Accordingly, appeal of the assessee dismissed.
CESTAT Delhi rules car dealer incentives from manufacturers are not taxable under Business Auxiliary Service, affirming principal-to-principal sales transactions.
An Enquiry has been ordered and on completion of the Enquiry an Enquiry Report was submitted by the Enquiry Officer. In the Enquiry Report, the enquiry officer held that the appellant has violated the provisions of Regulation 10 (d) by not advising the importer to comply with the provisions of Customs Act, 1962.
