CESTAT Delhi rules Customs Act not applicable to gold seized from a transit passenger from Bangkok to Dubai via New Delhi, overturning confiscation and penalty.
CESTAT Delhi affirms rejection of refund for Diamond Mink Blankets, citing finality of assessment and Supreme Court precedent in ITC Ltd. case.
CESTAT Chandigarh overturns public bonded warehouse license cancellation for wine stock discrepancies, deeming it too harsh while upholding a Rs. 4 lakh penalty.
CESTAT confirms revocation of GMC & Co.’s Customs Broker Licence and security forfeiture due to G-card holder’s alleged misconduct.
CESTAT Bangalore held that State Cricket Association rendering services to their members cannot be leviable to service under ‘Club or Association Services’. Accordingly, demand confirmed on this count is set aside.
CESTAT Hyderabad ruled that crude shea butter with high FFA content is not edible grade, denying customs duty exemption and upholding the original assessment.
CESTAT Ahmedabad has dismissed Customs duty and penalty demands against Sterling Generators (EOU), ruling the extended limitation period was not invokable due to full disclosure in records.
Commissioner of Customs had confirmed the entire differential duty. Assessee submitted that the intended use of these products was explicitly outlined by the medical licenses that had been awarded to assessee under Medical Devices Rules, 2017.
CESTAT Delhi has upheld the confiscation of 2.95 Kg of foreign-marked gold from Kailash Chander Varshney, citing mismatched invoices and lack of duty payment proof.
CESTAT Bangalore held that since tests were not conducted in accordance with International Organization Standardization [ISO] the consignment is classifiable as ‘Newsprint’ under Customs Tariff Heading [CTH] 480180. Accordingly, order set aside.
