The above discussion is sufficient for us to hold that the order under challenge / OIA dated 30.03.2022 has wrongly confirmed the impugned demand against the appellant. The order is therefore not sustainable.
CESTAT Delhi held that Blower, Filter, Water Valve Assembly, Control Panel, Module JCBHP and Thermostat are classifiable under CTI 8414 59 30, CTI 8421 39 90, CTI 8481 10 90, CTI 8538 10 90 and CTI 9032 10 10 and cannot be reassessed as parts of air conditioner under CTI 8415 90 00. Accordingly, appeal allowed.
CESTAT Mumbai held that Chief Commissioner was not justified in rejecting the compounding application filed u/s. 137(3) of the Customs Act, 1962 without granting any opportunity of hearing since the same results into violation of principles of natural justice.
CESTAT Mumbai held that there is no provision/ stipulation that prohibits temporary retention of goods in non-bonded area while remedies were under way and, that too, with permission from customs authorities. Accordingly, redemption fine and penalties set aside.
They also explained that the renting service, including furniture, was approved by the SEZ Unit Approval Committee for use in authorized operations. Department argued that furniture did not fall under immovable property and therefore could not be covered under the Renting of Immovable Property service category.
Tribunal also observed that assessee’s change in classification from 25132030 to 25132090 after the notification indicated an intent to circumvent the export restriction. It further held that reliance on internal communications not mentioned in the show cause notice did not alter the fact that the export violated DGFT policy.
Department argued that the inspection certificates appeared forged and misleading. It was pointed out that the inspection timings shown were not physically possible, and the certificates were issued by an inspector whose link to the issuing agency was unclear.
M/s. KLJ Polymers & Chemicals Ltd (the appellant importer) was engaged in import of different types of chemicals, PVCs, pigments etc and also engaged in manufacturing and trading of polymers, pigments, lubricants, stabilizers etc.
CESTAT Allahabad rules customs brokers are not liable for verifying the correctness of importer documents, overturning penalties against HIM Logistics Pvt. Ltd.
Assessee was implicated in a gold smuggling case after Avijit Sarkar was caught at Kolkata Airport by Customs officials. Acting on intelligence about ground staff involvement, officers recovered four gold bars weighing 3,000 grams and worth Rs. 82.5 lakh from Sarkar’s shoes.
