CESTAT Delhi held that goods imported by fictious firms using fraudulently obtained IEC are liable for confiscation even if the said goods are not prohibited or restricted as per foreign trade policy. Accordingly, appeal of the assessee dismissed.
CESTAT Delhi rules car dealer incentives from manufacturers are not taxable under Business Auxiliary Service, affirming principal-to-principal sales transactions.
An Enquiry has been ordered and on completion of the Enquiry an Enquiry Report was submitted by the Enquiry Officer. In the Enquiry Report, the enquiry officer held that the appellant has violated the provisions of Regulation 10 (d) by not advising the importer to comply with the provisions of Customs Act, 1962.
CESTAT Mumbai sets aside a ₹10 lakh penalty on S.A. Dalal & Co., a Customs House Agent, citing lack of investigation and statement recording.
CESTAT Kolkata sets aside penalty and vehicle confiscation for Vinod Kumar Agarwal, a transporter, citing lack of evidence of his knowledge in alleged smuggling of black pepper and arhar.
The CESTAT Delhi ruled that statements recorded under Section 108 of the Customs Act, 1962, are not valid evidence under Section 138B without proper examination.
CESTAT Hyderabad rules products like fatty acid, wax, and gums generated during rice bran oil refining are “waste” and qualify for excise duty exemption.
CESTAT Chennai rules against service tax on reimbursements received by Seamax Shipping India Pvt. Ltd. as a “pure agent,” citing Supreme Court precedent.
CESTAT Chandigarh rules imported goods’ value cannot be solely enhanced based on DRI alerts. It also confirms CVD exemption for polyester fabric, citing Supreme Court rulings.
CESTAT Delhi rules extended service tax limitation not valid when demand is based solely on income tax disclosures, citing lack of suppression.
