CESTAT held that goods cannot be confiscated without concrete evidence of illegal import. Local market opinion alone was found insufficient to establish smuggling of non-notified goods.
CESTAT Allahabad held that demand made in respect of works contract services provide to Krishi Upaj Mandi Samiti is not sustainable since the services are provided to Government Authority and the same are exempted in terms of Notification 25/2012-ST.
The Tribunal held that customs authorities lacked legal authority to levy cost recovery charges, rendering the commissioner’s order unsustainable. It directed full refund of charges paid by the custodian.
CESTAT Allahabad set aside a penalty imposed on a customs officer, holding that statements recorded under duress and without corroboration cannot be relied upon for conviction.
CESTAT Allahabad dismissed an appeal against the confiscation of gold concealed in a passenger’s baggage, explicitly citing Section 129A(1) of Customs Act which bars Tribunal from hearing such cases.
CESTAT Allahabad held that service tax demand is confirmed since it is will established that assessee was collecting the service tax from its customers/ clients, however, the same was not deposited to the government exchequer. Accordingly, appeal of assessee dismissed.
CESTAT held that confiscation of dry dates and penalties under the Customs Act were unjustified as the Department failed to prove the goods’ foreign origin. Opinions based on visual inspection were deemed without evidentiary value.
CESTAT Allahabad quashes Service Tax demand against a contractor, ruling that reliance solely on unverified ITR and Form 26AS data is insufficient and invalidates the extended limitation period.
CESTAT Allahabad rules customs brokers are not liable for verifying the correctness of importer documents, overturning penalties against HIM Logistics Pvt. Ltd.
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.
