CESTAT Delhi held that exemption from BCD and CVD, and IGST would be payable @ 5% as provided for in List 1 of the IGST Rate Notification is available on import of HIV-VL test kits. Accordingly, appeal allowed and order set aside.
CESTAT Delhi held that bonafide declaration of value of goods cannot be concluded as suppression merely because the value was ultimately found to be incorrect. Accordingly, penalty u/s. 114A and 112 of Customs Act set aside.
CESTAT Allahabad held that condition for furnishing Bank Guarantees for star export houses has been relaxed by Circular No. 32/2009-Cus. dated 25.11.2009. Accordingly, Commissioner directed to provisionally release of seized goods.
CESTAT Delhi sets aside import duty hike on bitumen for Varaha Infra, affirming use of lowest comparable value for identical goods.
CESTAT Hyderabad held that bookings made after receipt of completion certificate is not liable for service tax as the transaction is mere sale of the immovable property. Accordingly, service tax demand to that extent is liable to be set aside.
CESTAT Ahmedabad remands Kohler India’s CENVAT credit case, faulting Commissioner for misapplying a GST-era ruling to pre-GST tax provisions without comparing the laws.
Tribunal in the case of M/s. JSW Steel Ltd. V. Commissioner of Customs has held that “Quick Lime” is classifiable under CTH 2522 unless the chemical analysis proves that it has purity of 98% calcium oxide.
CESTAT Delhi held that lending of IEC Code is not an offence under the Customs Act. Accordingly, penalty under section 114AA of the Customs Act imposed for the same is not sustainable and liable to be set aside.
CESTAT Chennai held that that the PVC Regrind is a single thermoplastic material and cannot be classified as waste/scrap. Thus, import of PVC Regrind is not restricted under Foreign Trade Policy.
Assessee invoiced the client department for a consolidated sum towards the amounts charged by the empanelled agencies, service tax on their services and 10% or 15% as its service charges and service tax on its service charges.
