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.
CESTAT Allahabad rules sub-contractors for exempt works contracts are also exempt; disallows demand based solely on Form 26AS data.
CESTAT Allahabad held that Cenvat Credit on Iron & Steel is rightly denied in absence of the verification of the utilization of the same for manufacture of capital goods. Accordingly, order of lower authorities upheld.
CESTAT Allahabad held that booking cancellation charges, is in nature of compensation, are not consideration for service and hence no service tax chargeable on the same. Accordingly, demand on booking cancellation charges not sustained.
