CESTAT Delhi rules standard cinema food/drink sales are taxable as goods, not service, unlike premium Gold Class offerings.
CESTAT Bangalore ruled against Tiptop Furniture, affirming the Customs Department’s authority to issue a show-cause notice for short levy of duty post-assessment.
Crimp pumps imported were classifiable under positive displacement pumps (CTI 8413 5010 / 8413 5090) and not as mounts and heads for toilet sprays under CTI 9616 1020 as claimed by the Customs authorities.
CESTAT Mumbai held that service tax on construction of complex/building is exempt when there is sale of flat subsequent to date of issue of occupancy certificate from competent authority. Accordingly, appeal of revenue dismissed.
CESTAT Delhi held that there cannot be suppression or wilful concealment with intent to evade payment of duty since two departmental authorities have differed themselves on the taxability of the services under a specific category.
CESTAT Delhi held that air craft engine stand imported by the appellant would deserve classification under CTI 8609 00 00 and not under CTI 8716 39 00. Accordingly, order passed by the Principal Commissioner is set aside.
CESTAT Delhi held that section 28(9) of Customs Act mandates adjudication of show cause notice within one year. Thus, adjudication of notice after around 10 years of issuance, without justifiable reason, is not tenable and hence order issued thereon is liable to be quashed.
Thus, it is evident that the appellant had not passed the burden of duty to the customers in respect of the duty paid on the 4 Bills of Entry and was shown as recoverable from the customs department.
CESTAT Delhi held that no stranger to the contract of sale including the Customs officer has any right to re-determine the FOB value. The Customs Act and Rules cannot be applied to re-determine the FOB value. Accordingly, appeal allowed and order set aside.
CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 hence there cannot be presumption that it is covered under the Customs Act, 1962.
