CESTAT Chennai denies Amicus Communications’ customs duty refund appeal, citing failure to provide mandatory documents, lack of diligence, and strict compliance for exemptions.
The CESTAT Kolkata set aside a penalty in a gold smuggling case against a claimant, finding no documentary evidence of her involvement, despite upholding the gold’s confiscation.
CESTAT Hyderabad rules against extended limitation or penalty where excise clearance details were fully disclosed in ER-1 returns, remanding duty recalculation.
CESTAT Delhi rules chilling, pasteurizing, and packing milk constitutes ‘manufacture’ under Central Excise Tariff Act, exempting it from Business Auxiliary Service tax.
CESTAT Delhi held that recovery of ineligible Focus Market Scrips under section 28AAA of the Customs Act cannot be sustained without cancellation of the instrument by DGFT. Accordingly, order held as without jurisdiction.
CESTAT Delhi held that it is rightly concluded that the foreign origin cigarettes are smuggled since the assessee failed to produce any documents proving that the cigarettes seized were validly imported. Accordingly, appeal dismissed.
CESTAT Chennai held that interest on Extra Duty Deposit not payable by revenue since lapses were on the part of importer in not submitting complete document enabling revenue to finalize assessment. Accordingly, appeal disposed of.
CESTAT holds exporters not liable for service tax on foreign bank remittance charges, citing rules on services rendered outside India. Appeals allowed with relief.
CESTAT Chennai rules against service tax demand on Eastman Exports, clarifying no service recipient relation for foreign agent and bank deductions in export proceeds.
CESTAT remands Finolex Industries’ customs duty refund case, citing misapplication of Section 18(2) in provisional assessment finalization. Unjust enrichment debated.
