CESTAT Kolkata taking a sympathetic view further reduced redemption fine and penalty on import of green peas due to extension of restriction. Redemption fine and penalty reduced to Rs. 25 Lakhs each.
Central Sales Tax was not applicable on mere stock transferring of beer from manufacturing units to depots situated in other State as movement of goods could not be considered incidental to the Master Agreement
CESTAT Chennai held that enhancement of transaction value solely on the basis of NIDB data, without determining how imported goods are comparable and contemporaneous, not justified. Hence, order set aside.
CESTAT Delhi permits Micromax to raise an alternative classification of LCD/LED panels under CTI 9013 80 10, challenging the Customs duty exemption denial by authorities.
CESTAT Kolkata reduces penalties on Ess Ess Overseas for unlicensed import of used clothing, condoning delays in appeals and affirming earlier rulings.
CESTAT Delhi held that initiation of proceedings against customs broker for violation of regulation 11(d) and 11(n) of CBLR, 2013 not justified as CHA not required to enquire and verify the genuineness of IE code given to it by a client for each import/export transaction.
CESTAT Kolkata dismisses Revenue’s appeal, maintaining reduced fines and penalties for Maa Lakshmi Enterprises over imported used clothing.
CESTAT Kolkata rules in favor of Empire Exports, setting aside a ₹30 lakh duty demand as time-barred for White Poppy Seeds imports.
Section 27 of Customs Act, which specifies that limitation period for refunds must be calculated from date of reassessment, not from initial filing of bills of entry.
CESTAT dismisses Access Enterprises’ appeal for exceeding the 325-day statutory limit, citing medical reasons as insufficient for delay condonation.
