The Tribunal held that customs authorities lacked legal authority to levy cost recovery charges, rendering the commissioner’s order unsustainable. It directed full refund of charges paid by the custodian.
Tribunal found that misclassification between copolymer and Homopolymer PVC was not addressed, directing the original authority to reassess ADD and penalty claims.
CESTAT Mumbai nullified a customs duty assessment on water meters due to failure to consider prior Tribunal rulings. The adjudicating authority must re-evaluate the classification accordingly.
Tribunal ruled that Education Cess and Secondary & Higher Education Cess cannot be applied twice when determining duty on EOU DTA clearances. The demand was quashed as calculation method adopted by Department was inconsistent with settled law.
The Tribunal found that the Customs Broker fulfilled obligations by verifying exporter documents, and no requirement existed for deeper background checks. The suspension order was set aside.
CESTAT Ahmedabad held that imported tugboats are not machinery, equipment or tools. It is specifically covered under Chapter Heading 8904 and hence benefit of notification no. 72/2017-Cus. dated 16.08.2017 not admissible.
CESTAT ruled that statements and WhatsApp messages cannot be treated as evidence for imposing penalties under the Customs Act, 1962 without following procedural safeguards, including examination in chief and cross-examination.
The Tribunal held that reassessing value a second time without fresh evidence was unsustainable and set aside the duty, interest, and penalty demand.
The Tribunal found that the Adjudicating Authority had considered the alleged violations and given reasons for lifting the suspension. With a fresh suspension issued during the appeal, the Tribunal held the matter to be infructuous and dismissed it.
The Tribunal held that discrepancies between statements and Bills of Entry cannot justify rejecting genuine import documents. Confiscation was overturned as the Bills of Entry were improperly disregarded.
