CESTAT Chennai held that denial of DEPB scrip benefit to innocent transferee importers of fraudulently obtained licence by original licence holder not justifiable since licence was not cancelled by appropriate authority at the time of import of goods. Accordingly, order set aside and appeal allowed.
CESTAT Chennai held that Directorate of Revenue Intelligence [DRI] has jurisdiction to issue a show cause notice [SCN] in the case of drawback. Accordingly, plea of appellant of DRI officers lacked jurisdiction failed.
CESTAT Chennai returns N.R. Colours Ltd.’s SAD refund case to original authority for re-evaluation, citing an incomplete Chartered Accountant’s certificate as the reason for initial rejection.
CESTAT Bangalore set aside a Rs. 50,000 penalty on a customs broker, citing membership approval before show-cause notice communication.
CESTAT Delhi dismisses an appeal in a gold smuggling case involving passenger baggage, stating it lacks jurisdiction under Section 129A of the Customs Act, 1962.
CESTAT Delhi held that order revoking Customs Broker License set aside on account of breach of time limit contemplated under regulation 17 of the Customs Broker Licensing Regulation 2018. Accordingly, appeal of the assessee allowed.
CESTAT Chandigarh held that CENVAT Credit of input services i.e. insurance and authorized service station cannot be denied as services are availed before 01.04.2011 and used for furtherance of business.
CESTAT Mumbai held that confiscation of shark fins without any evidence that there was an attempt to export the same is not justifiable. Accordingly, order confiscating goods set aside and appeal allowed.
CESTAT Delhi held that import of essential components constituting an E-Rickshaw in CKD [Complete Knock Down] or SKD [Semi- Knock Down] is rightly classifiable under CTH 8703 9000. Accordingly, order upheld and appeal is dismissed.
CESTAT Hyderabad held that section 17(4) of the Customs Act is not made for reopening or reviewing any issued final assessment order. Thus, adjudicating authority not empowered to review his final assessment order without statutory appeal.
