CESTAT Delhi held that when the Duty Free Scrips are forged, the importer cannot be permitted to take plea that they were not involved in fraud or forgery. Accordingly, appeal dismissed and duty demand confirmed.
The decisions also hold that if the data is not stored in the computer but officers take out a printout from the hard disk drive by connecting it to the computer, then a certificate under section 36B of the Central Excise Act is mandatory.
CESTAT Bangalore rules Sony India eligible for 1% concessional CVD on mobile imports, citing Supreme Court precedents on importer’s credit eligibility.
Delhi CESTAT rules ‘Take-Away’ and ‘Home Delivery’ from restaurants are sales, not taxable services. Sets aside demand against Bikanervala Foods. Cites precedents.
CESTAT Delhi held that imposition of penalty under section 112(a) of the Customs Act, 1962 not justified since revenue failed to establish direct involved of Customs Broker in mis-declaration of imported goods. Accordingly, appeal allowed and penalty deleted.
CESTAT Delhi sets aside penalty on former CFO, rules mere mismatch in gold dore bar content not proof of customs duty evasion attempt.
CESTAT Delhi directs refund of Rs 107 crore deposited under protest by Barmer Lignite Mining Co, ruling unjust enrichment doctrine inapplicable due to regulated price.
CESTAT Delhi orders full refund of Rs. 9.35 Crore excise duty paid under protest by Allied Chemical, overturning denial based on Cenvat credit use and unjust enrichment.
CESTAT Mumbai reduces penalty on importer for lacking special license in 2000, citing failure to verify profit margin as directed & SC judgment.
CESTAT Chennai held that refund claim filed beyond statutory time limit of 6 months stipulated under section 104 of the Finance Act, 1994 is liable to be rejected. Accordingly, appeal of the assessee dismissed.
