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CESTAT Ahmedabad

Bill of Entry Amendment Before Final Assessment Valid u/s 149 of Customs Act

February 15, 2024 372 Views 0 comment Print

Read about CESTAT Ahmedabad ruling in Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla, allowing amendment on bill of entry u/s 149 of Customs Act before final assessment.

Lab’s inability to test a particular product renders its report unreliable for classification of that particular product

January 25, 2024 489 Views 0 comment Print

Dive into the dispute of classifying imported goods – natural Calcite Powder or precipitated Calcium Carbonate? Explore the impact of lab testing limitations in Acme vs C.C.-Mundra case.

Extended period of limitation cannot be invoked if no suppression or mis-declaration

January 24, 2024 1890 Views 0 comment Print

CESTAT Ahmedabad dismisses plea for extended limitation in Karnavati Car Air Conditioners case. Detailed analysis of value determination for CVD in Bill of Entries.

CESTAT Grants Import Benefit for Watermelon Seeds Amid Transition from Free to Restricted Category

January 23, 2024 216 Views 0 comment Print

CESTAT Ahmedabad grants import benefit to Reena Brothers, citing compliance with transitional arrangements. Details of the case and its impact on customs proceedings.

Absence of Cross-Examination: CESTAT Ahmedabad Sets Aside Penalty on Import of Printing Papers

January 23, 2024 378 Views 0 comment Print

Explore the CESTAT Ahmedabad order on penalties for smuggling allegations. Understand why cross-examination is pivotal in relying on witness statements. Full analysis here.

Cenvat Credit eligible Despite Godown Outside Factory Premises: CESTAT Ahmedabad

January 21, 2024 207 Views 0 comment Print

CESTAT held that the mere location of the godown outside the factory premises should not be a basis for denial, as long as it is used for storing goods used in manufacturing.

Creation of dummy units for SSI exemption not established hence duty demand not sustained

January 19, 2024 240 Views 0 comment Print

CESTAT Ahmedabad held that duty demand unsustainable as charges against appellant of creating dummy units for keeping the value of clearance below SSI exemption not established.

Order cannot transcend scope of show cause notice: CESTAT Ahmedabad

January 17, 2024 2001 Views 0 comment Print

Faze Three Limited vs. C.C.E & S.T.-Silvasa case at CESTAT Ahmedabad: The established principle that order cannot transcend scope of show cause notice forms a robust foundation for contesting validity of demands made.

Demat/ depository charges collected by sub-brokers on behalf of stock exchange not leviable to service tax

January 5, 2024 318 Views 0 comment Print

CESTAT Ahmedabad held that demat/depository charges, transaction/ administrative charges and VSAP/TWS charges collected by sub brokers on behalf of the stock exchange are not liable to Service Tax.

Custom duty on processed goods leftover after completing export obligations

January 2, 2024 411 Views 0 comment Print

CESTAT Ahmedabad’s order in L&T vs. C.C.-Kandla regarding taxability of processed goods leftover after completing export obligations.

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