CESTAT Delhi rules in favor of Ambuja Cements, allowing CENVAT credit for service tax on GTA services used to transport goods to buyers on FOR basis.
CESTAT sets aside the rejection of refund claim in Shriram Impex case, citing failure to consider Chartered Accountant certificate for SAD paid.
CESTAT Kolkata rejects Revenue’s case against Agrasen Sponge Pvt Ltd, citing lack of evidence for alleged clandestine removal and production discrepancies.
Two numbers of Writ Petitions were filed by the importer before the Hon’ble High Court of Rajasthan, challenging various notifications issued by the Directorate General of Foreign Trade (‘DGFT’).
CESTAT Mumbai held that transfer of mandatory stipulations in regulation17 of Customs Brokers Licensing Regulations, 2018 as directory without demonstrating customs broker fault is unjustifiable.
The CESTAT Ahmedabad ruling in RTI Spinners Vs C.C.- Mundra considers pre-deposit requirements under Section 129E of the Customs Act. Appeals remanded for further review.
CESTAT Delhi held that import of ‘hCG Pregnancy Rapid Test Strip’ and ‘hCG Pregnancy Rapid Test Cassette’ i.e. pregnancy detection kits based on ‘agglutinating sera’ are eligible for exemption notification. Accordingly, customs duty not leviable on the same.
CESTAT Mumbai held that invocation of provisions of immediate suspension of Customs Broker License after more than four years of alleged act is not sustainable in law. Accordingly, order of continuation of immediate suspension is set aside.
Associate Lumber Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Chennai) CESTAT Chennai has emphasized that recovery cannot be made effective from the assessee before completion of the appeal period mentioned in section 129 A (3) of the Customs Act, 1962. Legislature has prescribed three months time from the communication of the order. In the […]
The appellants herein is a Customs Broker (CB). In pursuance of specific intelligence regarding customs duty evasion in import consignment CFS was put on hold and further investigation ware carried out.
