CESTAT Kolkata held that the enhanced rate of duty in terms of Notification No. 87/2017-Cus. dated 17.11.2017 is not applicable here since notification was published in Official Gazette on 20.11.2017 and date of entry inwards are prior to 20.11.2017.
CESTAT Ahmedabad rules material value from separate supply contracts not includible in works contract service value for period before July 7, 2009 amendment.
CESTAT Mumbai rules Spacewood Furnishers eligible for cash refund of CVD/SAD/Cesses paid post-GST for Advance License default under Section 142 CGST Act.
CESTAT Delhi rules that time spent pursuing an appeal before the wrong forum, based on official guidance, can be excluded from limitation.
CESTAT Mumbai reduces personal penalty on Yusuf Dhanani from ₹5 Lakhs to ₹2 Lakhs, citing voluntary offer and revised duty assessment in old customs case.
CESTAT Mumbai orders release of Happy Gems export goods, setting aside confiscation & penalties as examination confirmed goods matched declaration.
CESTAT Chennai dismisses tax appeals against Orchid Healthcare, ruling pre-resolution government dues not in NCLT plan are extinguished, citing Supreme Court.
CESTAT Delhi rules incentives to advertising agency from media houses for targets are not taxable under Section 66E(e) as no obligation exists.
CESTAT Delhi allows Sony India’s appeal, granting customs duty exemption for digital still image video cameras, based on a Larger Bench ruling overturning previous view.
CESTAT Bangalore held that question of redetermination of value doesn’t arise since the impugned goods were replacement for goods imported earlier which were found to be defective. Accordingly, appeal allowed.
