CESTAT Delhi rules chilling, pasteurizing, and packing milk constitutes ‘manufacture’ under Central Excise Tariff Act, exempting it from Business Auxiliary Service tax.
CESTAT Delhi held that recovery of ineligible Focus Market Scrips under section 28AAA of the Customs Act cannot be sustained without cancellation of the instrument by DGFT. Accordingly, order held as without jurisdiction.
CESTAT Delhi held that it is rightly concluded that the foreign origin cigarettes are smuggled since the assessee failed to produce any documents proving that the cigarettes seized were validly imported. Accordingly, appeal dismissed.
CESTAT Chennai held that interest on Extra Duty Deposit not payable by revenue since lapses were on the part of importer in not submitting complete document enabling revenue to finalize assessment. Accordingly, appeal disposed of.
CESTAT holds exporters not liable for service tax on foreign bank remittance charges, citing rules on services rendered outside India. Appeals allowed with relief.
CESTAT Chennai rules against service tax demand on Eastman Exports, clarifying no service recipient relation for foreign agent and bank deductions in export proceeds.
CESTAT remands Finolex Industries’ customs duty refund case, citing misapplication of Section 18(2) in provisional assessment finalization. Unjust enrichment debated.
CESTAT Delhi held that exemption from BCD and CVD, and IGST would be payable @ 5% as provided for in List 1 of the IGST Rate Notification is available on import of HIV-VL test kits. Accordingly, appeal allowed and order set aside.
CESTAT Delhi held that bonafide declaration of value of goods cannot be concluded as suppression merely because the value was ultimately found to be incorrect. Accordingly, penalty u/s. 114A and 112 of Customs Act set aside.
CESTAT Allahabad held that condition for furnishing Bank Guarantees for star export houses has been relaxed by Circular No. 32/2009-Cus. dated 25.11.2009. Accordingly, Commissioner directed to provisionally release of seized goods.
