CESTAT Ahmedabad held that entry inward at respective port shall determine rate of duty applicable. Accordingly, enhanced duty rate of 7.5% applicable in the present case. Thus, appeal of assessee dismissed.
Fiberhome India Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that Populated/Loaded/Printed Circuit Boards [PCB] cards are used as parts of OTN equipment and hence are classifiable under CTI 8517 70 90 and not under CTI 8517 62 90. Facts- The appellant manufactures ‘Optical Transport Network’ equipment for supply to the […]
CESTAT Mumbai held that determining value of furniture on the basis of weight is not justifiable since furniture is never ever sold by weight. Accordingly, revision in assessable value set aside and appeal is allowed.
Assessee-company provided software-led IT and infrastructure management services. To facilitate its business, it entered into an End-User License Agreement (EULA) with SAP India Pvt. Ltd. for a non-exclusive, perpetual license to use SAP’s proprietary software and documentation. SAP India is a wholly owned subsidiary of SAP AG, Germany.
Customs Broker must exercise due diligence and advise clients to comply with the law and on failure of the same attracted penal action even without intent. However, revocation of licence was justified only in serious cases of fraud or deliberate misconduct.
Adjudicating Authority had imposed a combined penalty under sections Sections 112, 114A, and 114AA without proper application of statutory provisions and directed reconsideration of penalty in accordance with law.
CESTAT Chennai held that the impugned order is liable to be set aside since declared assessable value of imported black pepper accepted. Accordingly, the appeal is allowed and penalties-imposed u/s. 112 and 114AA of the Customs Act quashed.
CESTAT Kolkata, affirmed absolute confiscation of 22,120 kgs of foreign-origin black pepper smuggled without legal import documents and routes
The Customs Department was directed by CESTAT to pay interest on a pre-deposit, overturning a decision that denied it because the deposit was against a penalty. The ruling affirmed that Section mandates interest on the refunded amount after the appeal is decided.
CESTAT Chandigarh exempts Sunrise Immigration from service tax on referral services, ruling they qualify as export of service and the appellant is not an intermediary.
