CESTAT held refund claims by Cerner Healthcare valid as original claims were timely and additional documents can’t be treated as fresh claims.
CESTAT Ahmedabad held that confiscation of gold set aside due to non-recording of any statement of the relevant person coupled with finding of department being based on assumption and presumption.
CESTAT Mumbai upholds remand of Nico Extrusion’s re-assessment case, directing Customs to issue a mandatory speaking order within 15 days as per Section 17(5) of Customs Act.
Aggrieved by this decision, assessee appealed to Commissioner of Customs (Appeals), who ruled in its favor, restoring the original classification under CTH 85340000 and setting aside the penalty and confiscation order.
CESTAT Mumbai held that failure to file declaration detailing particulars of supplier of goods as prescribed in circular no. 16/2009-Customs dated 25th May 2009 is technical irregularity.
CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not invocable since there was no evidence of intention to evade payment of duty and suppression of facts.
TDS is always deducted from the amount payable and it is not any other consideration. Therefore, the demand on this score cannot sustain and hence, the impugned order to this extent is set aside.
CESTAT Delhi held that exemption notification 146/94-Cus doesn’t state ‘Actual User’ condition. Accordingly, confiscation of imported arms and ammunitions is liable to be set aside.
CESTAT Chennai dismisses Customs appeal seeking further action against a broker whose employee colluded in duty evasion. Existing suspension upheld.
While at the time of debonding, the value of raw material cleared had to be valued at the time of importation, and the rate of duty was the effective rate of duty leviable on the imported goods at the time of debonding.
