CESTAT Delhi rules penalties under Customs Act 114(iii) and 114AA require proven knowledge and intent. Overturns penalty on shipping agency in export diversion case, citing prior ruling.
As discussed above amendment and assessment/re-assessment signify two clearly distinct connotations importing distinct and separate meanings and encompassing different areas of action. We are thus not able to appreciate any merit in the view as canvassed by the Ld. Counsel.
CESTAT Delhi set aside penalty under Section 112(a)(ii) of Customs Act on Vikas Singh, ruling no conscious evasion for short-paid duty, citing judicial precedents.
CESTAT Kolkata dismisses revenue appeals against Limak-Soma JV, ruling against retrospective application of customs notification amendments for duty recovery.
CESTAT Chennai rules in favor of ITI Ltd., dismissing a customs appeal on software valuation for telecom imports, finding no misdeclaration.
CESTAT Allahabad rules sub-contractors for exempt works contracts are also exempt; disallows demand based solely on Form 26AS data.
Symphony International Vs C.C.-Mundra (CESTAT Ahmedabad) In a ruling that underscores the importance of specific evidence in customs disputes, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad has set aside a customs duty demand of Rs. 6.44 lakh, along with associated interest and penalties, imposed on Symphony International for its import of Natural […]
CESTAT Chandigarh sets aside customs duty demand and penalties against JSW Vallabh Tinplate, citing natural justice violation and non-supply of relied-upon documents. Case remanded for fresh adjudication.
CESTAT Chennai dismisses Customs’ appeal, confirming ‘Namkeen System’ as a frying machine under CTH 84198110, not ‘other kitchen machines.’
CESTAT Delhi held that since Assembly Front imported qualifies as ‘Display Assembly’ used in manufacture of cellular mobile phones, the same would be entitled to exemption from duty of customs under clause 6(a)(iv) of the Customs Notification 57/2017 dated 30.06.2017.
