CESTAT Chandigarh sets aside customs duty demand and penalties against JSW Vallabh Tinplate, citing natural justice violation and non-supply of relied-upon documents. Case remanded for fresh adjudication.
CESTAT Chennai dismisses Customs’ appeal, confirming ‘Namkeen System’ as a frying machine under CTH 84198110, not ‘other kitchen machines.’
CESTAT Delhi held that since Assembly Front imported qualifies as ‘Display Assembly’ used in manufacture of cellular mobile phones, the same would be entitled to exemption from duty of customs under clause 6(a)(iv) of the Customs Notification 57/2017 dated 30.06.2017.
CESTAT Kolkata held that revenue has not brought any cogent evidence towards foreign origin (Chinese Origin) of goods (fire crackers). Further, investigation and proceedings are also conducted in casual manner. Thus, order is set aside.
Manufacturer’s refund claim for denied Cenvat credit under GST transition rules allowed by Tribunal, citing vested rights and procedural challenges.
CESTAT Delhi restores appeals for Office Plus Limited and its director, allowing a 20% pre-deposit in a customs duty case involving imported machines with a classification dispute.
Indusind Media wins partial relief at CESTAT Delhi. Tribunal rules Customs Act S.114AA penalty cannot be applied retrospectively, reducing fines.
CESTAT Delhi held that service tax is not leviable when goods are given on hire along with effective control and possession thereof. Accordingly, demand on hire charges dropped as equipments are given on hire with right of possession and effective control.
Delhi Tribunal confirms excise duty demand on malt manufacturer, ruling sprout sale proceeds must be included in assessable value.
Tribunal sets aside service tax demand on Agarwal Traders for Vodafone dealer commissions, citing prior rulings on trading activity and avoiding double taxation.
