CESTAT Ahmedabad held that review of declared price without any evidence, to the effect that relation has influenced the declared price or to the effect that there was flow back of money from importer to related supplier, is unsustainable in law.
CESTAT Ahmedabad held that remission of duty available as variation in KL is only due to density of the goods that due to different temperature at the time of loading and unloading.
CESTAT Ahmedabad held that excess duty paid on difference between the clearance value from the factory and the sale value from the depot is refundable. Further, such refund cannot be rejected on ground that appellant has not followed provisional assessment.
CESTAT Ahmedabad held that imports of Motor Spirit/ High Speed Diesel is assessable on actual receipt in shore tank and not transaction value based on invoice price of overseas supplier.
CESTAT Ahmedabad held that as goods deposited in bonded warehouse for re-export from the said warehouse and shipping bills have also been filed for export, allegation of misdeclaration of goods cannot be sustained.
CESTAT Ahmedabad held that issue of leviability of tax on liquidated damages is to be decided as per clarification provided by CBIC vide circular no. 178/10/2022-GST. The circular mainly clarifies that liquidated damages are mere flow of money from party who causes a breach of contract to party who suffers loss due to such breach, then such payments do not constitute consideration for supply and are not taxable.
CESTAT Ahmedabad held that placing reliance on the statements unjustified as no opportunity to cross-examine is granted and even the test of Section 9D of Central Excise Act is not passed.
CESTAT Ahmedabad held that demand of duty on freight by including the same in assessable value not sustainable as factory gate is the place of removal.
There was a bona fide litigation going on as regards the nature of activity carried. As to whether activity carried amount to production so as to be covered under Business Auxiliary Services was a debatable issue
CESTAT Ahmedabad held that enhancement of value merely on the basis of NIDB (National Import Database) data without any other independent evidence is not acceptable.
